This article mainly discusses the development of accounting, including the initial stage of accounting and the later stage of the evolution of accounting into a diverse discipline, from which we can recognize the importance of accounting. In the middle of the 20th century, accounting developed very slowly in Britain, Researchers at that time focused on theoretical or technical issues of accounting rather than empirical research. But in the United States at the same time, accounting developed very rapidly. With the development of accounting, accounting in different systems and economic environment of the country, produce different effects. In the subsequent development, the concept of qualitative research was combined with accounting. In the future, the importance of qualitative research is obvious. Qualitative research can not only continue to flourish in the field of accounting, but also expand to other fields. This article mentions that the field of accounting has received an influx of ideas and researchers from different disciplines, which is helpful for research and problem solving. Accounting supervision of all aspects of people's lives, with the integration of different concepts, such as Qualitative research, accounting should not simply be seen as a discipline focused on Numbers, but rather on the stories and meanings behind them., but more should pay attention to the story and significance behind the number. From this article, I learned the importance of Qualitative research in accounting. I believe that as a great discipline, accounting can be combined with more concepts to solve some more difficult problems in the future development.