會(huì)計(jì)理論 陳良華 李志華 張昉課件4. Accounting Theorys Research Methodology

4.AccountingTheory’sResearchMethodology

Accountingtheoryresearchmethodshasalwaysbeendevelopedwiththestudyofaccountingtheory

,theresultscandirectlyguide,enrichanddevelopthetheoreticalsystemofaccounting.Inacertainsense,themostimportantthingoftheaccountingresearchistoselecttheappropriateresearchmethods.Inotherwords,theresearchersconductingtheaccountingstudy,preciseandclearapproachtotheselectionoftheresearchapproachtothestudyquestionisthestudyofaccountingtheorynecessaryprecondition.4.1Overviewofaccountingtheoryresearchmethods4.1.1accountingtheoryresearchmethodsandcharacteristicsof

1,whatistheaccountingtheoryresearchmethods

Accountingtheoryresearchmethodsareourgraspingwaysoftheaccounting(Knowtheobjectof),itmeanstoolsandmeansthesumofwhichwehavetoresolveandhowtodoaccountingtheproblem.4.1.1accountingtheoryresearchmethodsandcharacteristics2,accountingresearchmethodsandcharacteristicofthetheory

Study,mainlyinthefollowingcharacteristics:

(1)scientific.

(2)subjectivity.

(3)interoperability.

(4)relative.

(5)marginal.4.1Overviewofaccountingtheoryresearchmethods4.1.2theevolutionof

Accountingtheory’sresearchmethodsAttheendofthe20thcenturyandbeforethe60's70Intheearlytwenty-firstcenturyandbeyondAccountingTheory-ledresearchmethods:

Inductivemethod,deductivemethodStudyofaccountingtheoryinsupportingthestatusofaccountingmethods:thenon-theoretical,practicalorpragmatic(informal)methods,theoreticalmethods,ethicalmethods,methodsofsociology,economics,etc.AccountingTheory-ledresearchmethods:

Empiricalmethod,inductivemethod,deductivemethodStudyofaccountingtheoryinsupportingthestatusofaccountingmethods:thenon-theoretical,practicalorpragmatic(informal)methods,theoreticalmethods,ethicalmethods,methodsofsociology,economicsapproach,amatteroflaw,actsoflaw,predictionmethods4.1Overviewofaccountingtheoryresearchmethods4.1.3Thesystemofaccountingtheoryresearchmethods

Systemofaccountingtheoryresearchmethodsareanopen,systematic,andthepurposeofcouplingofthesystem,itisnecessarytoresearchmethodsofaccountingtheorysystemonthedivisionlevel.ProfessorYuXuying(1994)proposedbythescientificmethodofphilosophyandmethodologyofthesystem,thestudymethodologyandspecificmethodsofvariousdisciplinesconstitutethethreelevels.Atthisreferencetoitslevelofclassificationsystemofaccountingtheoryresearchmethodologyisdividedintothreelevels:philosophyandmethodologyoftheaccountingtheoryresearchmethodologyandspecificmethods.4.1Overviewofaccountingtheoryresearchmethods4.2PhilosophyandmethodologyTheso-calledmethodology,asarethemethodsofstudy,fromaphilosophicalorlogicaltodiscussthestudyintermsofscientificmethoditselfiscorrect.Nowthataccountingtheoryresearchisthenatureofaccountingandinternalrulesofarationalprocess,itisboundtofollowthegeneralunderstandingofhumanactivity,thelaw

mustbeincreasedfromthelow-levelperceptualknowledgetorationalknowledgeadvancedstageoftheprocess.4.2.1dialecticalmaterialism

1,theaccountingconceptofsubstance

2,theaccountingconceptofsports

3,theaccountingconceptof

SpaceandTime4.2Philosophyandmethodology4.2.2materialistdialectics

1,theaccountingconceptoftheunityofopposites

2,theaccountingconceptofthequality

3,theaccountingconceptofnegationofnegation4.2Philosophyandmethodology4.3Studymethodology:SystemTheoryFirst,thesystemconceptistheconceptofmaterialaddedanddeepened.

Second,thesystemconceptisasportssupplementanddeepentheconcept.

Third,thesystemconceptistocomplementanddeepentheSpaceandTime.

Fourth,thesystemenrichestheconceptofdialectics.4.4ThespecificmethodofAccountingTheorystudy4.4.1Traditionalmethods

Traditionalmethods,isthestudyofaccountingtheoryandlong-termdominantWaystobuildanumberofaccountingtheory.Traditionalmethodsare:non-theoretical,practicalorpragmatic(informal)methods,theoreticalmethods,deductivemethods,inductivemethods,ethics,methods,methodsofsociology,economicsmethods.Thefollowingwillselectthegreatestimpactonthetypesofdetailedintroduction.4.4.1Traditionalmethods

1,non-theoreticalapproach

Non-theoreticalmethods,includingmethodsandpragmaticauthoritarianmethods.2,inductiveresearchmethods3,interpretationofresearchmethods

4,ethicalmethods5,sociologymethods

6,Economicsmethods4.4ThespecificmethodofAccountingTheorystudy4.4.2ModernWays

1,mattermethods

2,Actmethods3,predictionmethods

4,empiricalmethods4.4ThespecificmethodofAccountingTheorystudySummarizedinthischapterThischapterhighlightstheresearchmethodologyof