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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.
Lee et al. (Tue,) studied this question.