应用性社会科学研究逻辑重构与会计研究方法反思

Applied Social Science Research Logic Reconstruction and Accounting Research Method

本文在对华莱士"科学环"进行借鉴和批判的基础上,对理论和假设概念进行了拓展和重新定义,改变了流行的理论和假设概念仅适用于理论性社会科学、不适用于应用性社会科学的现状,并以模型图的形式描绘了应用性社会科学规范研究的方法论,然后以此为基础对目前会计研究方法论进行了反思和批评。

Based on Wallace 'science rings' for reference and criticism.this paper develops and redefines the theory and hypothesis concepts,and changes the situation which the concept of the popular theory and hypothesis applies only to theoretical social science but not applicable to the applied social sciences,and depicts the methodology of normative study in the applied social science in the form of a model diagram:and on this basis,criticize the current accounting research methodology.