规范会计研究与实证会计研究评析

传统会计研究(规范性研究)始于20世纪二、三十年代的美国,到20世纪六十年代达到黄金时期;实证会计研究产生于20世纪六、七十年代,并在八十年代成为主流。规范会计研究与实证会计研究的产生都有其必然性,都适应了其当时的客观环境,从方法论角度而言,各有其优缺点。无论规范会计研究还是实证会计研究都不可能一统天下,二者应该和谐共处。

Normative Accounting Research and Empirical Accounting Research Evaluation

Conventional accounting research(normative accounting research)origins in the USA from 1920s',and consummates its golden era in 1960s'.It is the 1960s—1970s that empirical accounting research emerges and becomes the main branch of accounting research.Accounting environments determine the developing trails of accounting research methodology.As researching methods,either has merits and shortcomings.None of them can dominates accounting research,and being compatible with each other should be the final result.