浅谈实地研究:三论中国会计研究

On Field Study: Third Essay on Accounting Research in China

本文讨论实地研究的方法及在会计与财务领域的应用。本文对中国现有的案例研究及实地研究的文献加以分析,以资阐述本文的论点。本文讨论案例研究及实地研究的不同,将文献分为叙述性及探索性。本文指出在一个初始的研究环境,问题定义不清,制度背景不明,实地研究有其重要性。

In this paper, Ⅰ discuss the methodology of field study and its application to accounting and financial issues. To illustrate my points, Ⅰ provide a rather comprehensive survey of case studies and field studies of accounting issues in China. Ⅰ explain the difference between case study and field study and classify the literature into two categories: descriptive study and explorative study. Ⅰ elaborate the need of field study in an emerging research environment where the issues are not well defined and the nature of institutional environment is not well specified.