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tled "Empirical evaluation of accounting data" , the dissertation marks the birth of Positive Accounting Research. Since the seventies, Watts and Zimmerman, represented a large number of accounting academics fruitful pioneering empirical accounting research, which makes the empirical accounting research has been the gradual recognized and developmental. In the eighties, "Positive Accounting Theory" (Watts and Zimmerman, 1986) marked the empirical accounting research into the mainstream of financial accounting research. Positivist believes that a meaningful propositions can be accepted, at least in principle, experience can be verified.
K considered that the positive accounting researchers criticize traditional normally accounting research, which involved a lot of value judgments, only concerned with the normative proposition, in order to explore accounting "should be what" questions. So, those are lack of explanatory power and predictive power, therefore it is "unscientific." Empirical accounting research only concerned about "what" question. Not involve value judgments, the accounting researchers also were criticized fiercely. They believe that the process of accounting research cannot be completely ruled out value judgments. Watts and Zimmer Mann also admitted that the researchers in the establishment of an inevitable process of accounting theory with a subjective and arbitrary and the choice of research topics and theoretical models are subject to accounting researchers to establish their own values impact (Watts, Zimmerman's book, 2006) . Therefore, who is actually more conducive between accounting research in the normative research and empirical research is being explored by many scholars.
2.5 Summary and Evaluation

Based on the above literature review, first of all we can see that with the popularization of international accounting standards, the International Accounting Education underwent great changes in order to adapt to international trends. Large international companies have disclosed the annual reports in light of IFRS, what they need are employees who can adapt and triumph in the fierce competition of the global market environment. So employees need to have accounting training constantly in accordance with the international accounting trends. To this end, IFAC established IAESB specifically responsible for IES so as to improve the competence of accountants. On the other hand, the accounting reform is reflected in the popularization of higher education among accounting practitioners. Many scholars believe that the traditional model of accounting education in the workplace is not conducive to the development of students. Besides learning accounting in written forms, students need more accounting practices. Secondly, the UK accounting educational philosophy coincides with the United States, taking the accounting education as a life-long education. ACCA qualification as a British legal accountant exam is a member of IFAC and it supports the establishment of international education and development. In view of the ACCA examination structure, we can see that the UK accounting education is different from that of the United States, the United Kingdom combines accounting teaching with practice, which is complementary to contradictories. With members of IAESB spreading throughout the world, the global accounting education would receive international attention and 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。