| 如何提高会计调查研究质量：一个基于样本代表性的理论评析框架 |
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| 引用本文： | 曾爱民,南星恒.如何提高会计调查研究质量：一个基于样本代表性的理论评析框架[J].广西财经学院学报,2009,22(4):94-98. |
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| 作者姓名： | 曾爱民 南星恒 |
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| 作者单位： | 厦门大学,管理学院,福建,厦门,361005 |
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| 摘 要： | 调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据.
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| 关 键 词： | 会计调查 质量 样本代表性 理论评析框架 |
How to Improve the Quality of Accounting Survey Research:A Theoretical Analytical Framework Based on the Representativeness of Sample |
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| ZENG Ai-min,NAN Xing-heng.How to Improve the Quality of Accounting Survey Research:A Theoretical Analytical Framework Based on the Representativeness of Sample[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2009,22(4):94-98. |
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| Authors: | ZENG Ai-min NAN Xing-heng |
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| Institution: | School of Management;Xiamen University;Xiamen 361005;China |
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| Abstract: | Survey research method is the earliest empirical method used in accounting research in China,but little importance has been attached to how to improve the research quality.In order to improve the representativeness of the samples and the quality of the survey research,this paper presented a theoretical analytical framework,and made comprehensive and systematical analysis.The framework offered an objective and scientific theoretical basis to improve and assess the quality of survey research. |
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| Keywords: | accounting survey quality representativeness of sample theoretical analytical framework |
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