关于会计研究方法的探究

<正>会计研究方法是以会计理论研究为研究对象,旨在探索会计理论研究模式和规律的手段。研究方法是我们进行研究所使用的工具,是连接实务与理论的桥梁。掌握了科学的研究方法,就可以在某种界定内进行各种各样的合适而有效的研究。会计研究方法的探讨为会计理论研究提供了有利保障,丰富了会计理论研究成果,推动了会计理论的发展。本文在介绍实证研究方法和规范会计研究方法两种会计研究方法的基础上,对我国当前会计研究方法提出了几点建议。     

国内外土地储备研究的现状评价与展望

总结与评价国内外有关土地储备的研究。概述了国外土地储备研究的现状，对中国土地储备的有关研究进行了总结，指出了国内外土地储备研究中存在的问题与未来应该加强研究的领域。     

教育研究中定量研究的进展综述

定量研究作为教育研究的基本研究方法之一,在教育科学研究领域中不断发展。目前,虽然将定量研究应用于教育问题和现象的研究中仍存在着困难,但定量研究在一定程度上促进了教育决策的科学化,提高了决策质量,丰富了教育研究的逻辑性、科学性。教育和人的复杂性决定了定量研究在教育科学研究领域中将逐步趋向与定性研究相结合,这是一个势不可挡的趋势。     

拓宽研究视角,打破会计研究孤岛格局,探索现代会计研究新模式

当前,会计研究被人为地划分为众多自我封闭的研究领域,形成了会计研究中的孤岛。拓宽研究视角、打破会计研究孤岛格局、探索现代会计研究新模式,是增强会计研究活力、促进会计繁荣与发展的必由之路。本文就打破会计研究孤岛格局的原因与方式进行了探讨,通过"研究-实践-教学"三角模型的引入,提出三种有助于打开会计研究局面的途径,即广泛地接纳不同研究方法、开放包容地吸收更多研究理论、拓宽研究问题的视角。本文着重对第三种途径进行了详细论述,提出了一个能够将会计问题置于更为宽广研究视野的框架,并展示了应用该框架的一项研究成果。     

如何做好基层金融研究工作

本文对基层金融研究的意义、研究的特点、研究课题的选择以及研究方法的选用等方面进行了评述。同时，针对基层金融研究的现状，就如何提高金融研究人员的专业化水平和强化金融研究资源整合这两个问题进行了分析，为做好基层金融研究工作提出了相关建议。     

房地产市场研究综述

本文按照现有房地产市场研究文献所采用的研究方法及侧重点的不同对国外相关研究文献进行了分类，将其分为基于生命周期模型的理论研究、房地产价格形成机制与投机泡沫的相关研究、房地产价格变动机制及其影响的实证研究、基于一般均衡理论框架下房地产价格变动机制及其影响的理论研究等四类，并简要介绍了一些代表性的文献，同时还介绍了具有代表性的国内房地产研究文献，并对国内房地产研究中存在的问题进行了讨论。     

从文化人类学的角度看中国物质文化研究简

本研究从选题背景、中国物质文化的内涵及中国物质文化研究的成果综述入手,探索了文化人类学与中国物质文化研究的契合点,即中国物质文化研究已成为人类文化学研究的一个重要分支、中国物质文化研究与文化人类学研究具有相似性,并且,在此基础上,分析了从文化人类学的角度看中国物质文化研究存在的若干问题,并提出了可行性的解决措施,为推动中国物质文化的进步提供了有利的帮助。     

基于社会网络的企业知识吸收能力研究分析

目前研究社会网络对企业吸收能力影响已逐渐成为了一个研究趋势。本文列出了现今主要的研究文献及其研究角度。在此基础上,分析总结出了以往研究的进展以及以往研究存在的局限性。最后,对社会网络和企业知识吸收能力的未来研究进行展望。     

PPP风险分析研究文献综述

PPP融资模式在国内外都得到了广泛的应用,其成功实施的关键在于对风险的分析.国外对PPP融资项目风险的研究已经形成了比较完善的体系,尤其是在风险分析的方法模型方面,已经达到了前沿的水平,并且也有了一些自己的学派.国内关于PPP融资模式风险的研究从分担关系上讲主要分为四个层次,包括对PPP项目风险量的研究;对项目风险进行单方面分配的研究;项目参与方共同分担风险的研究;项目风险管理研究.文章分析总结了上述四个层次的研究,并提出了目前研究的不足,对PPP项目风险研究具有一定的指导作用.     

实验研究方法在会计理论研究中的应用

实验研究方法在经济研究中已广泛应用,将此研究方法应用到会计理论研究也具有重要意义。本文从会计理论的本质属性、特点及研究范围论述了实验研究方法在会计理论研究中的适用性,并进一步阐述了会计实验研究的科学设计。     

Developing an effective deep support network for individual investors

Providing investment research to meet the needs of the growing number of individual retail investors is an important opportunity. The broad variation in current stock research performance challenges investors to evaluate and select stock research. Evaluating stock research is difficult because developing stock research is a difficult and complex task. The research is largely an expression of the tacit knowledge of the analysts. This paper presents the concept, an effective deep support network to aid investors. An effective deep support network provides appropriate information from various providers that can be customisable and empowering to the individual investors. It allows them to incorporate their own judgment and to learn through experience. By meeting the real needs of retail investors, an effective deep support network could provide a competitive advantage for firms in financial services especially stock research firms.     

RJVs产业根植性研究综述

研究型合资企业(RJVs)作为一种企业组织形式和有效的创新途径在发达国家已被广泛承认。狭义的RJVs可以定义为由不同研发主体(包括企业、大学以及政府实验室等)联合组建的,以合作研发为主要目的的企业组织模式;广义的RJVs则可以将各种技术研究联合体扩展进来。RJVs中的企业之所以能够根植于一个产业发展,归根到底在于制度约束、合作参与方式以及内部溢出的激励效果。梳理国外相关研究,将RJVs视为一个组织体和创新体,并研究其对于产业提升、区域经济发展的作用,有利于为今后我国RJVs研究的进一步深化打下基础。     

Observations of supervisors and an actuarial research student on the qualitative research process

We report on lessons and insights concerning an interview-based, qualitative research thesis undertaken by an honours year university student in actuarial studies, who had no previous experience with qualitative research. Motivations and the need for research of this nature are provided in depth. Observations are presented on key areas of the research process, from the perspective of both research student and supervisors. This informs future students who may be considering qualitative research, who have not previously engaged in this approach. It also informs supervisors in predominantly quantitative disciplines who may be unfamiliar with some of the nuances of interview-based approaches.     

Learning by doing: a case study of qualitative accounting research

The increasing number of master's degrees in accounting as well as specialist MBA's mean that an understanding of research methods is now an important part of the toolkit of accounting educators. In the literature there has been an increasing interest in qualitative accounting research. Whilst this interest has been mirrored by an increase in qualitative methods textbooks, less is known about the experience of undertaking such research. This presents a problem for educators, as they need material for students to work with and analyse before they are able to design their own research projects. This paper presents a case study based upon an extensive piece of qualitative research concerned with the use of accounting information in decision-making processes in banking. Review, exploratory and application questions provide a framework through which the case study can be used as a learning resource for accounting educators, supervisors and students.     

会计学研究视角与研究领域拓展——基于国际期刊的研究

研究视角对专业学科的发展起着重要的作用。财务金融学中实证方法的引入,推动实证会计的兴起。随着会计学科的不断发展,固守原有的研究视角逐渐成为限制会计研究发展的障碍。为了推动会计研究的发展,本文选择国际期刊作为切入点,通过划分不同研究视角来确定现有会计研究中存在不足,并在此提出有待深入的研究领域,探索未来研究的方向。研究发现,现有会计研究以经济学视角和管理学视角为主流,而在社会学视角和信息技术视角方面有待进一步拓展。     

Management accounting and integrated information systems: A literature review

In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured form. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.     

How AIS can progress along with ontology research in IS

Recent years have witnessed a strong and growing interest in the computer science (CS) and information systems (IS) disciplines in applying and extending ontological principles to various CS/IS domains such as knowledge representation, natural language processing, conceptual modeling, and IS development. Similar interest and work have also been observed in accounting information systems (AIS) research. Though ontology research in AIS has enjoyed sustained interest and produced some significant results, there is relatively little incorporation of recent developments in CS/IS ontology research into AIS. This paper provides an overview of some leading areas of ontology research in CS/IS and AIS in an attempt to bridge this gap. The main objectives of this paper are to (1) introduce CS/IS ontology research, (2) highlight areas of future research in AIS where CS/IS ontology research developments can be used to address important and pressing issues, and (3) broaden an area of research where AIS can make unique contributions to distinguish itself.     

The TD Wheel: A heuristic to shape,support and evaluate transdisciplinary research

Transdisciplinary approaches to research are increasingly touted for the messy social and environmental problems of our time. Such problems transcend disciplinary boundaries, are intertwined with sociopolitical context, and require participation of stakeholders to generate socially acceptable outcomes. A substantial barrier to transdisciplinary (TD) research is devising and applying evaluative criteria or schemas for an approach that is recognized as necessarily tailored, flexible and evolving. This paper addresses the challenge of shaping, supporting and evaluating transdisciplinary research. Firstly, we synthesise the literature on TD research characteristics, highlighting areas of emerging consensus and some implications of these for research design, execution and quality evaluation. Secondly, we present an adaptable heuristic called the TD Wheel (TDW). The TDW is a synthesis of the disparate insights available within the current literature, and is presented as an organizing graphic for TD research. We explain how the TDW has utility at three stages of the research process: shaping (planning and proposing research); supporting (guiding research in-train); and evaluating (planning for evaluation, periodically documenting/checking progress, and reporting on outcomes). The TDW is a provocative graphic geared to help researchers visualize and discuss the elements and process of TD research.     

The research vendor selection process: A quantitative decision matrix for increasing value for both buyers and sellers

This paper provides a real life example of the importance of the research vendor selection process within an organisation that is transforming its focus towards a customer-centric approach through an increased understanding of customers and consumers and the use of research for segmentation. The authors have developed a ‘Vendor Selection Matrix’ which quantitatively weighs and measures potential vendors against key criteria for successful research and segmentation. This matrix was used on a consulting project with a Canadian-based financial services organisation. Valuable insights and ideas for marketing executives, managers and professionals, the market research community and marketers of financial services products are provided. The paper finishes with the key lessons learnt throughout the market research vendor selection process, industry applicability and implications for further research.     

Struggling over the direction of Caribbean medicinal plant research

This paper briefly outlines the existing research approach taken to document medicinal plants; an alternative approach promoted by TRAMIL (Traditional Medicine in the Islands); the current bioprospecting environment; the major players and stakes involved and a vision for future research into ethnomedicine. The paper then documents an attempt to create a shared vision of an approach to medicinal plants research and use that is sustainable and equitable to all the stakeholders.