社会关系视角下的会计研究范式及其选择

Accounting Research Paradigms and Their Selection from the Perspective of Social Relationships

会计学作为一门学科,其理论和实践不仅仅受到经济因素的影响,更深受社会关系的重大影响。本文基于社会关系视角,在现有会计研究范式的框架基础上,通过文献综述与理论分析,深入探讨了社会关系视角下会计研究范式的演进与优化路径,补充并优化了对会计结果的分析方法,以避免传统研究范式中因忽视社会关系影响而导致的分析局限。研究结果表明,社会关系视角不仅为会计信息在社会结构中的作用提供了补充解释,还能更准确地揭示会计学中复杂现象的生成机制。这一视角为理解会计学的本质及其未来发展方向提供了新的理论支持和实践参考。

Based on the perspective of social relationships,this paper supplements and optimizes the analysis methods of accounting outcomes within the existing framework of accounting research paradigms,addressing the limitations of traditional paradigms that overlook the impact of social relationships.As a discipline,accounting is not only influenced by economic factors but is also significantly shaped by social relationships.By combining literature review and theoretical analysis,this paper delves into the evolution and optimization pathways of accounting research paradigms from the perspective of social relationships.The findings indicate that the social relationship perspective not only provides a complementary explanation for the role of accounting information within social structures but also more accurately reveals the mechanisms behind complex phenomena in accounting.This perspective offers new theoretical support and practical insights for understanding the essence of accounting and its future development.