Trends in accounting research
13-14/2005 , p13..20
Author(s):
Lavinia OLIMID
Daniela Artemisa CALU
Keywords:
accounting research, normative accounting theories, empiricist accounting theories
Abstract:
This paper presents the most important schools of thought in the philosophy of science and their influence on accounting research. It examines normative and empiricist accounting theories in their epistemological context. We also comment on the consequences of a constructivist approach in accounting.
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