In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based rese...In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.展开更多
文摘In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.
