This question is related to accounting theory and requires an explanation of a phenomenon in socio$-$economic life or a demonstration of accounting theory. The response should have clear points, thorough arguments, and a well$-$organized structure, including charts and graphs, The topic should be self$-$formulated and summarize the most important content concisely and attention$-$grabbingly. Additionally, The overall evaluation considers the chosen topic, funding situation, reasonable and sufficient arguments, writing norms, and overall innovation.