Artikel

An essay on conceptualization of issues in empirical accounting research

Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization - the single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the balance between conceptualization and methodology.

Sprache
Englisch

Erschienen in
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 6 ; Year: 2013 ; Issue: 3 ; Pages: 149-166 ; Amsterdam: Elsevier

Klassifikation
Management
Thema
Conceptualization
Maintained hypothesis
Single-entity approach
Game theory approach

Ereignis
Geistige Schöpfung
(wer)
Srinidhi, Bin N.
Ereignis
Veröffentlichung
(wer)
Elsevier
(wo)
Amsterdam
(wann)
2013

DOI
doi:10.1016/j.cjar.2013.05.001
Handle
Letzte Aktualisierung
10.03.2025, 11:45 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Srinidhi, Bin N.
  • Elsevier

Entstanden

  • 2013

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