会计学是一门设计型科学——会计理论“人工科学”本质的回归

由于会计环境的巨大变化,现有会计体系已呈现出固有的缺陷。当今主流会计学研究推崇的解释型科学范式在引领会计学步入科学殿堂的同时也使会计学陷入发展困境。会计学需要面向历史数据的解释型科学范式,而且也需要面向未来目标的设计型科学范式。本文系统论证了"会计学是一门设计型科学",指出会计理论需要回归"人工科学"本质,并初步探讨了如何构建基于设计型科学范式的"会计白箱理论"。

Accounting Subject is a Design-based Science: Accounting Theory Returns to its Artificial Nature

For great changes in the accounting environment, inherent deficiencies of the existing accounting system have already shown out. While the Interpretation-based Scientific Paradigm respected by the mainstream accounting research leads accounting into the hall of science, it also leads accounting into development difficulties. Accounting asks for the Interpretation-based Scientific Paradigm for historical data, and also needs the Design-based Scientific Paradigm for future goals. This paper demonstrates that the accounting subject is a design-based science and the accounting theory should return to its artificial nature. Then we explore how to build an Accounting White-box Theory with the Design-based Scientific Paradigm.