| 关于会计理论实证研究方法的考察 |
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| 引用本文： | 金孟和.关于会计理论实证研究方法的考察[J].中国流通经济,2005,19(2). |
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| 作者姓名： | 金孟和 |
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| 作者单位： | 平泽大学经常情报学部,韩国,平泽市,450-701 |
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| 摘 要： | 本文的主要目的是评价会计理论的研究方法中实证接近方法的妥当性,找出研究方法上的错误,并提出解决这种错误的方法。文章首先分析了研究模型中假设的非现实性问题、验证可能性问题以及与规范理论的差别性问题,并以韩国和美国的经营者补偿合同为例找出了具体的错误和提出了解决方案。
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| 关 键 词： | 会计理论 实证研究 研究方法 解决方案 |
On the Positive Research Methods of Accounting Theory |
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| JIN,Meung-hua.On the Positive Research Methods of Accounting Theory[J].China Business and Market,2005,19(2). |
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| Authors: | JIN Meung-hua |
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| Abstract: | The main purpose of this paper is to evaluate the applicability of the positive research method,find out the problems with this method and try to put forward some solutions.In order to achieve this purpose,the author first analyzed some problems with this method,for example the unreality problem with assumption for the research model,the probability problem with the test and the problem of the difference with normal theory.And then the author put forward some practical solutions to these problems with the help of a case study. |
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| Keywords: | accounting theory positive research research method solutions |
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