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l as the roles of their creative minds in accounting theoretical research, so it ends up failing to escape from the sources of description and interpretation of accounting practice. Normative-positive accounting research dialectically makes use of divergent thinking and convergent thinking to highlight the researchers’ subjectively cognitive ability and thinking regulations that should be obeyed in cognitive activities, therefore it boasts of prominent comprehensive and dialectical features as well as of intrinsic regulatory mechanisms for adjusting cognitive approaches and means in different phases.
Before this century beginning, the discussion of methodology of economics, are mainly around the abstract deductive method and the historical induction, which is more suitable for economic analysis of start 〔7〕. In the influence of this, study also is based on accounting theory as represented by the two methods, such as WilliamPaton, Canning, EdwardsandBell, MoonitzsandSprouse who are all typical of deduction. YuijIjin, and Littleton, etc extremely respected induction, accounting theory study was main of qualitative description of the main text in that period, great attention to the internal logic between accounting theory to the neglect of the existing research results of the examination of accounting theory. Normative accounting theory studies were birthed. Positive law, including the following methods: a questionnaire survey, interviews, surveys, use of existing data (such as newspapers, official statistics and databases, etc.), capital market research, forecasting capabilities, ratio analysis, laboratory studies, modeling, simulation method, the group discussions and field testing. It also involves a number of mathematical statistical methods in the hypothesis testing process.
The advantages and disadvantages of Normative accounting research and empirical accounting research . The role of standardizing accounting study manifested in accounting theory: (1) standardized the accounting research plays an important role on the theory of argumentation. Standardized accounting research from a hypothetical or theoretical proposition derived the initial a level of theoretical propositions, and can made a deductive proof of a theoretical proposition. In this way, right before the test of practice the theory can be tested in advance to make the right theory, making the theory more rigorous logic, the basic theory of accounting and accounting theory as a whole system of study is particularly important. (2) standardized accounting research can deduced the fact that the theoretical proposition propositions and also can be used to explain the known behavior of accounting theory or accounting. (3) specification of Accounting Research is also conducted on the existing accounting theory, the logic tests to detect the error theory and the existing theory of internal contradictions. However, standardized accounting research has its insurmountable systemic flaws. This is reflected in: (1) the standardized accounting studies neglected the deductive logic as a starting point for the assumption or the former title of judge and testing. (2) the standardized accounting studies tend to ignore the accounting information with a certain economic consequences, and does not attach importance to the conduct of accounting of the main factors, only the accounting environment to simplify the various interest groups as a whole to look at. (3) the use of norm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。