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会计理论研究方法始终是会计理论中的重要内容。以往有关会计理论研究方法的研究,较少论及会计理论与其研究方法之间的关系,会计理论研究方法的特征,以及会计理论研究方法体系的构成机理。本文试从哲学的角度,对上述问题作以探讨。
Accounting theory research method is always an important part of accounting theory. In the past, the researches on accounting theory research method seldom discussed the relationship between accounting theory and its research methods, the characteristics of accounting theory research methods and the formation mechanism of accounting theory research method system. This article tries to explore the above issues from a philosophical point of view.