会计研究的基本逻辑

The Fundamental Logics in Accounting Research

逻辑通常是指科学思维的规律或规则。现代会计研究具有科学研究的基本特征,也有其内在的思维规律或规则。本文主要讨论了明确科学问题的重要性及科学研究的基本逻辑。在此基础上,重点分析了规划与开展会计科学问题研究的核心要点。这些要点主要有:识别有研究价值的会计行为、选择考察会计行为机理的合适场景、科学揭示会计行为的动机(理论与证据)、合理呈现会计行为的后果(理论与证据)、挖掘与总结会计行为的机理。

Logic usually refers to the laws or rules used in scientific reasoning. Contemporary accounting research shares the basic characteristics of scientific research and thereby its inherent laws or rules in reasoning. This article discusses the importance of defining scientific issues and applying the fundamental logics to scientific research. Based on the discussions,we concentrate on the essential aspects of developing and conducting scientific accounting research. These essential aspects include:identifying accounting behaviors with research value;selecting appropriate contexts for investigating the mechanisms behind accounting behaviors;explaining the motivations of accounting behaviors both in theory and with evidence;presenting the reasonable consequences of accounting behaviors both in theory and with evidence;summarizing and simplifying the mechanisms of accounting behaviors.