拓宽研究视角,打破会计研究孤岛格局,探索现代会计研究新模式

发布时间：2018-04-03 15:47

本文选题：会计研究孤岛格局　切入点：“研究-实践-教学”三角理论　出处：《会计研究》2013年09期

【摘要】：当前,会计研究被人为地划分为众多自我封闭的研究领域,形成了会计研究中的孤岛。拓宽研究视角、打破会计研究孤岛格局、探索现代会计研究新模式,是增强会计研究活力、促进会计繁荣与发展的必由之路。本文就打破会计研究孤岛格局的原因与方式进行了探讨,通过"研究-实践-教学"三角模型的引入,提出三种有助于打开会计研究局面的途径,即广泛地接纳不同研究方法、开放包容地吸收更多研究理论、拓宽研究问题的视角。本文着重对第三种途径进行了详细论述,提出了一个能够将会计问题置于更为宽广研究视野的框架,并展示了应用该框架的一项研究成果。
[Abstract]:At present, accounting research is artificially divided into many self-enclosed research fields, forming an island in accounting research.It is the only way to strengthen the vitality of accounting research and promote the prosperity and development of accounting by widening the research perspective, breaking the isolated pattern of accounting research and exploring the new mode of modern accounting research.This paper probes into the reasons and ways to break the pattern of isolated island of accounting research. Through the introduction of the triangular model of "research-practice-teaching", this paper puts forward three ways to help open up the situation of accounting research, that is, to widely accept different research methods.Open and inclusive absorption of more research theory, broaden the perspective of research issues.In this paper, the third approach is discussed in detail, a framework which can put accounting problems in a wider research field is put forward, and a research result of applying the framework is presented.
【作者单位】：美国圣地亚哥州立大学;台湾大学;
【分类号】：F230

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