واکاوی و نقد روش شناسی پژوهش های تجربی مالی و حسابداری در ایران

نویسنده

دانشگاه شهید بهشتی

چکیده

این مقاله با رویکردی تحلیلی- تطبیقی درپی واکاوی روش شناسی پژوهش های تجربی مالی و حسابداری دانشگاهی ایران و ارائه پیشنهادهایی برای بهبود وضعیت موجود می باشد. به این منظور، محورهای چالشی ده گانه ای که به نظر می رسد ریشه در برداشت های نادرست روش شناسی دارد مورد تجزیه و تحلیل قرار گرفته است. نتیجه گیریهای مبتنی بر تحلیل منطقی- تطبیقی نشان می دهد؛ روش شناسی پژوهش های تجربی مالی و حسابداری دچار نوعی آفت زدگی برون رشته ای است. واکاوی ریشه های تاریخی حاکی از آن است که عامل اصلی این انحراف، خشت کجی است که از ابتدا با معماری نادرست بنا نهاده شده است. به نـظر می رسد تصحیح و تعدیل این انحرافات نیازمند همفکری، همدلی و تلاش اساتید هر دو رشته مالی و حسابداری می باشد.

کلیدواژه‌ها

عنوان مقاله [English]

A critical review of empirical research methodology in finance and accounting in Iran

نویسنده [English]

  • ahmad badri
چکیده [English]

In this paper, an analytical-comparative approach seeks the problems in the methodology of empirical academic research in the fields of accounting and finance in Iran; and provides suggestions for improving the status quo. For this purpose, ten challenging issues that seem to be rooted in an erroneous perception of empirical research methodology has been analyzed. Conclusions based on a logical-comparative analysis indicate that the empirical research methodology in finance and accounting suffers from kind of distortion. Analyzed the historical roots suggests that the main factor of this distortion is a skewed foundation of the architecture from the very beginning.
Finally, adjustments to correct this distortion require collaboration, empathy and efforts of teachers in both finance and accounting.

کلیدواژه‌ها [English]

  • Methodology
  • financial empirical research
  • accounting empirical resaerch
  • positive approach
  • normative approach

مراجع

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  • تاریخ دریافت: 02 اسفند 1392
  • تاریخ بازنگری: 11 بهمن 1399
  • تاریخ پذیرش: 11 مرداد 1393

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