RESEARCH METHODOLOGY AND ACCOUNTING THEORY FORMATION.
The paper examines some methods of inquiry and suggests certain types of investigation that seem to be appropriate for the study of accounting. More specifically, a tentative framework is set forth to indicate some possible levels of abstraction at which research in accounting could be undertaken. Such a framework, to be complete, would need to cover an area that ranges from the simplest aspects of fact collection to the philosophical boundaries of concept formation. Various broad areas are explained that are related to accounting investigation. These areas include logical structure and deductive systems, measurement and induction, behavioral relations and welfare and normative responsibilities. Measurement and induction deals in an elementary way with some non-deductive problems of scientific method and in passing with its application to research in accounting. The accounting research may not be related to problems concerned with the efficient measurement of transaction flows unless efficiency itself is defined in terms of the accomplishment of socially worthy objectives.
- DOI
- 10.2308/tar-7061988
- Volume
- 35 (3)
- Pages
- 387-399
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref