论实验研究法在会计研究中的应用

实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一,而国内的学者使用这种研究方法的频率很低。本文将从实验研究方法概念、实验研究方法与会计研究的关系和实验研究方法在会计领域的应用范围等方面介绍这种研究方法,帮助人们进一步认识乃至熟悉和应用该研究方法,从而推动我国会计理论研究的发展。

On the Application in Accounting Field of Experimental Research Method

Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely. To change this situation , this paper will discuss this method in three aspects: definition of experimental research method, the relation between this method and accounting research, and the application conditions of this method, so as to help some people further realize this method, even be familiar with it and apply it in research work, which maybe promote the development of the accounting theory research in China.