西方财务会计经验研究综述

财务会计研究发展演进的历史,是一部多种研究流派相互竞争,从而实现转化或者融合的进化史。进入20世纪70年代,经验会计研究逐渐发展起来,成为西方财务会计研究的主流。本文将对西方财务会计经验研究进行回顾,涵括市场基础会计研究和行为会计研究两大分支,并将实证会计理论作为其中的一种特殊极端形式进行简单介绍。

A Review of Western Financial Accounting Empirical Research

The development of financial accounting research is a history of evolution, in which diverse intellectual traditions contend one another, then realize transition or combination. Empirical research in financial accounting became the most popular during the 1970s. This paper will examine the historical development of empirical accounting research of the west. We begin with the market-based accounting research, then move on to behavioural accounting research and positive accounting theory.