会计学研究视角与研究领域拓展——基于国际期刊的研究

Perspective of Accounting Research and Extension of Research Fields: Research Based on International Journals

研究视角对专业学科的发展起着重要的作用。财务金融学中实证方法的引入,推动实证会计的兴起。随着会计学科的不断发展,固守原有的研究视角逐渐成为限制会计研究发展的障碍。为了推动会计研究的发展,本文选择国际期刊作为切入点,通过划分不同研究视角来确定现有会计研究中存在不足,并在此提出有待深入的研究领域,探索未来研究的方向。研究发现,现有会计研究以经济学视角和管理学视角为主流,而在社会学视角和信息技术视角方面有待进一步拓展。

Research perspective plays an important role in the development of professional disciplines. Introduction of empirical methodology from finance promotes the rise of positive accounting. However, as the discipline of accounting develops, stickiness to research perspective has become an obstacle to the development of accounting research. In order to explore directions for future research, we collect international journals from global top universities to categorize accounting research into different perspectives. Results show that economics perspective and management perspective are the mainstream in accounting research; while in the sociological perspective and information technology perspective, future research is in high demand.