关于会计科研实证法的理论反思

Rethinking the Positivist Approach to Accounting Research: A Theoretical Perspective

会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析,然后得出数量化结论的一种会计研究方法。其优势是有助于精确描述会计活动,获得规范研究无法获得的成果。进行会计理论预测;局限性在于其哲学基础是唯心的证伪主义,研究过程不完全、缺少对结论的理论评价,结论的适用范围有限等。会计科研规范法和实证法各有长短,必须重视二者的有机结合。

The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics. The advantage lies in the fact that it can describe accounting precisely to get results which cannot be obtained through normative research and can be used in accounting theoretical prediction. Its limitations include the philosophical basis of idealistic falsification, incompleteness of research process, lack of theoretical evaluation of conclusions and limited application of research findings. Normative approach and positivist approaches both have their own advantages and disadvantages. Thus, in accounting research, we must combine the two approaches organically.