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تحقیقات اثباتی در حسابداری | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 5، دوره 4، شماره 1 - شماره پیاپی 1000139، تیر 1374 اصل مقاله (473.8 K) | ||
نویسنده | ||
سید هاشم پور آذرسا* | ||
عنوان مقاله [English] | ||
Positive Research In Accounting | ||
چکیده [English] | ||
The purpose of this paper is to discuss what positive research in accounting is and how it has evolved, to present a summary of the current research, and to offer some predictions of what is likely to be learned from this inquiry. The paper concludes, there is virtually an unlimited supply of interesting positive research questions that can be addressed with our existing methodology. Furthermore, this paper is of interest not only to academics in accounting, finance, and economics but to our students and the accounting profession, even though the profession may find some of the results disturbing. | ||
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