摘要
叙述了归纳法、演绎法和实证法等主要会计研究方法的范式变迁 ,并以此对会计研究方法的发展做出了简要概括。
This article narrates the paradigm vicissitude of the major accounting research approaches such as inductive approach,deductive approach and positive approach,and summarizes briefly the development of accounting research approach by the way.
出处
《天津商学院学报》
2003年第1期51-54,共4页
Journal of Tianjin University of Commerce
关键词
会计研究方法
范式
发展
accounting research approach
paradigm
vicissitude
