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实证主义方法和关键方法是会计研究的两种方法。本文解释了实证主义方法和关键方法的概念,然后解释了这两种方法的一些问题。本文讨论了会计研究之间的互动关系,会计准则和会计实务。本文通过研究发现,使用无形资产的案例说明了会计研究对会计准则的影响。其次,本文展示了会计准则会计实务的影响。第三,本文解释了会计研究与会计实践之间的互动关系。

实证主义方法和关键方法是会计研究的两种方法论。霍珀，戴维，Liyanarachchi和普雷斯科特(2008年,p20)描述了实证主义方法通常被认为是归纳和演绎的组合。积极研究方法的传统观点是理解和解决问题。积极的态度是经验主义的传统特点,逻辑和因果关系。这些特征通常被称为本体论、认识论和方法论特点的研究范式。积极的会计研究实验不作任何价值判断应该如何处事，描述“是什么”。近年来积极的方法就很重要。会计的关键方法研究并没有提供一个特定的方法或方法研究，而是辩证法和苏格拉底的方法来评价知识的索赔(p33 Hooper等,2008)。关键的研究集中在会计理论,是关心公司和公众之间的解决冲突。唯一的意识形态是对人性和人类的相伴和解放。批判理论提供了流程知识的考虑和评估赔偿不为研究者提供一个前进的方向。

计研究方法并不是相互排斥的,但这两个是互补的。

The positivist approach and the critical approach are the two approaches of accounting research. This article explains the concepts of positivist approach and critical approach, and then explains some of the problems of these two approaches. This article discusses the inter-relationship between accounting research, accounting standards and accounting practice. Through the research findings, this article use the case of intangible assets to illustrates how accounting research impact on accounting standards. Secondly, this article shows how accounting standards effects accounting practice. Thirdly, this article explains the inter-relationship between accounting research and accounting practice.

介绍——Introduction

The positivist approach and the critical approach are the two methodologies of accounting research. Hooper, Davey, Liyanarachchi and Prescott (2008, p20) described that the positivist approach is generally considered to be a combination of induction and deduction. The traditional view for the positive approach to research is to understanding and solving problems. The traditional characteristics of the positive approach are empiricism, logic and causality. These characteristics are often referred to as ontological, epistemological and methodological characteristics of a research paradigm. Positive accounting research experiments to describe 'what is' without making any value judgments as to how things should be. The positive approach has been important in recent years. The critical approach to accounting research does not provide a particular method or methodology for research but rather a dialectic and Socratic approach to the evaluation of knowledge claims (Hooper et al, 2008, p33). The critical research focus on the accounting theory that is concerned with resolving conflicts between the corporation and general public. The only ideology is the belief in humanness and the concomitant and emancipation of humankind. Critical theory offers processes for the consideration and evaluation of knowledge claims without providing a single way forward for the researcher.

These two accounting research approaches are not mutually exclusive but are complementary. Hooper et al (2008) states that the positive approach has a number of problems, such as lack of agreement on what the positive approach actually is; appeals to the authority of science but focuses on behavior and so on. The critical approach also has some problems, such as the critical research cannot generalize findings; critical research cannot predict or replicate studies. Both of these two theories have its own advantages and disadvantages, it is necessary to本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。