Abstract
This study aims to incorporate accounting
practice values into the training of legal accounting professionals through
several proposed methods: emphasizing theoretical guidance, innovating teaching
methodologies, fostering interdisciplinary integration, and conducting thorough
teaching research. By integrating these values, a robust legal accounting
practice evaluation system can be established, optimizing the training pathways
for legal accounting talents and enhancing their professional skills and practical
value. This approach will ultimately cultivate high-quality legal accounting
professionals. The study employs the Decision-Making Trial and Evaluation
Laboratory (DEMATEL) analysis method combined with the Analytic Hierarchy
Process (AHP) to calculate weights. This combination is used to analyze the
interactions between selection criteria and standards, simulating the most
appropriate decision-making processes for the formation of accounting
professional values and the successful training of professionals in legal
accounting. Additionally, the study posits that concurrently studying the rule
of law and accounting is akin to drawing a square with one hand and a circle
with the other. This dual focus can significantly contribute to the
profession's amalgamation of legal principles and accounting practices,
enhancing the industry's resilience and relevance in society.
JEL classification numbers: D24, E58, G24.
Keywords: Professional Accounting Values, Legal Accounting,
Accounting Practice, Talent Training.