当代会计研究方法:检讨和反思

自二十世纪九十年代起,中国会计理论研究中越来越重视实证方法,这可能与参照英美国家的实证会计研究趋势有关。但回顾西方国家几十年来的会计研究历史,却发现西方会计学者本身也有很多对实证研究方法的质疑。到了二十一世纪,西方会计研究界也尝试寻求超越实证研究方法的其它研究方法,比如人文诠释研究方法等。从西方国家近几十年的会计研究经验来看,是一个从规范性研究方法到实证研究方法,又从实证研究方法到人文诠释研究方法的过程。西方国家对会计研究方法不同观点反省的经验和教训,对中国也很有参考价值。

Critique of Contemporary Accounting Research Methods

In this paper,a number of the basic differences in contemporary accounting research are explored:American versus European research perspectives;mathematically-based versus non-mathematically-based research approaches;positive versus naturalistic methodologies;objectivist versus subjectivist assumptions concerning the accounting craft;functionalist versus interpretive paradigms on accounting theory,etc.Facing the differences,however,it is called for a synthetic view to recognize the unique strengths of the different perspectives.It is believed that the different perspectives can enrich themselves by learning from each other.The synthetic view can then enhance the overall quality of accounting research.Facing the wide-ranging needs of contemporary accounting research,the important strategy is to match research methods/perspectives with research questions/purposes.