实证会计研究的方法与方法论：哲学基础与研究范式

实证会计研究是对会计与财务行为的经济解释,其意义在于学术积累以及为案例教学提供经验证据,而不是着眼于政策建议。本文就实证会计研究方法与方法论的哲学基础以及研究范式进行了理论分析与探讨,并结合我国实证会计研究的发展现状,提出具体措施促进我国开展本土化、规范化的实证会计研究。

The Method and Methodology of Empirical Research in Accounting: The Philosophic Foundation and Research Paradigm

Empirical research in accounting provides the economic explanations to accounting and financial behaviors,which makes sense in academic accumulation and case teaching instead of policy suggestions.This paper analyzes and discusses the philosophic foundation and research paradigm of the method and methodology of empirical research in accounting.Based on China's current progress in this field,we give detailed measures to the localization and standardization of China's empirical research in accounting.