实证会计研究范式解析

Analysis of Positive Accounting Research Paradigm

本文剖析了实证会计研究范式的特点,透视了其基本步骤,并分析了选题、研究设计、论文写作等研究过程中应注意的主要问题。以期对实证会计研究有更好的理解和形成客观的认识。

This paper analyzed the characteristics and basic steps of positive accounting research paradigm, and the main problem should be noted during the study, such as topic choice, research design, and so on. With a view of positive accounting research will be understood better and objectively.