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.
- Language
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Englisch
- Bibliographic citation
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Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 6 ; Year: 2013 ; Issue: 3 ; Pages: 149-166 ; Amsterdam: Elsevier
- Classification
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Management
- Subject
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Conceptualization
Maintained hypothesis
Single-entity approach
Game theory approach
- Event
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Geistige Schöpfung
- (who)
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Srinidhi, Bin N.
- Event
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Veröffentlichung
- (who)
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Elsevier
- (where)
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Amsterdam
- (when)
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2013
- DOI
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doi:10.1016/j.cjar.2013.05.001
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Srinidhi, Bin N.
- Elsevier
Time of origin
- 2013
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