Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory

Abstract: Although we have been incessantly trying to construct accounting studies as a proper academic subject over half a century, neither what we have attained is great nor the road ahead easy. Nonetheless we have no choice but to pursue the way of positive (not necessarily empirical) scientific research with productive feedback between theoretical and empirical analyses, going beyond theory without data and data without theory. It is crucially important to grasp rationally the self-development of accounting rules as a spontaneous order without any preconceived rigid understanding of rationality, and accordingly we must first build a consistent conceptual framework in consonance with accounting norms and phenomena as the vital analytical tool for the development of accounting research based on solid foundation.

Object Details

• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Englisch

References and Relationships

• Bibliographic citation: Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory ; volume:12 ; number:4 ; year:2019 ; pages:281-299 ; extent:19 ; Accounting, Economics, and Law ; 12, Heft 4 (2019), 281-299 (gesamt 19)

Contributors, Places and Time

• Creator: Saito, Shizuki

Further information

• DOI: 10.1515/ael-2018-0049
• URN: urn:nbn:de:101:1-2022110313291723370923
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 15.08.2025, 7:25 AM CEST