| 实证会计研究泛技术化批判 |
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| 引用本文： | 曾浩,袁天荣. 实证会计研究泛技术化批判[J]. 上海立信会计学院学报, 2010, 24(2): 35-40 |
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| 作者姓名： | 曾浩 袁天荣 |
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| 作者单位： | 1. 中南民族大学管理学院,湖北武汉,430074;中南财经政法大学会计学院,湖北武汉,430073
2. 中南财经政法大学会计学院,湖北武汉,430073 |
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| 摘 要： | 实证会计研究在方法上具备一定的科学性,但日益呈现泛技术化的倾向。在研究过程中,实证会计研究以数理统计技术为主导,忽视了自身理论的完善,导致实证会计缺乏一般性的研究指导理论。文章从哲学基础、理论基础和价值基础三方面对实证会计研究的泛技术化进行了评价。
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| 关 键 词： | 实证会计 泛技术化 哲学 价值 批判 |
Criticism of the Pan-technology in Empirical Accounting Research |
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| ZENG Hao,YUAN Tian-rong. Criticism of the Pan-technology in Empirical Accounting Research[J]. Journal of Shanghai Lixin University of Commerce, 2010, 24(2): 35-40 |
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| Authors: | ZENG Hao YUAN Tian-rong |
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| Affiliation: | 1.School of Management/a>;South-Central University for Nationalities/a>;Wuhan Hubei 430074/a>;China/a>;2.School of Accounting/a>;Zhongnan University of Economics and Law/a>;Wuhan Hubei 430073/a>;China |
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| Abstract: | Empirical accounting research is scientific to some extent as a method. But it has shown a pan-technology tendency. In empirical accounting research,more attention is paid to mathematical statistics technology so that the perfection of empirical accounting theories is ignored. As a result,there are no common theories guiding empirical accounting research. The paper evaluates the pan-technology of empirical accounting research from the aspects of philosophical foundation,theoretical principle,and value basis... |
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| Keywords: | empirical accounting pan-technology philosophy value criticism |
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