会计理论研究的回顾与展望:方法论视角  

A View of the Past and Future of Research on Accounting Theory from a Methodology Perspective

作　　者：谢诗芬[1] 胡振国[2] 

机构地区：[1]湖南大学会计学院教授、博士生导师 [2]湖南大学会计学院博士生

出　　处：《中国注册会计师》2004年第10期24-28,共5页The Chinese Certified Public Accountant

摘　　要：本文从科学研究方法论角度,对会计理论研究历史作了简要的回顾与展望。首次将会计理论研究的百年历史划分为20世纪初至70年代前、70年代至80年代中期以及80年代中期迄今三个阶段,并分别总结了其相应的方法和方法论特征。本文认为,一部会计理论研究史表明,新会计理论不断替代旧会计理论的过程实质上是在会计环境变迁影响下,科学研究方法和方法论不断完善和更替的过程。在这一历史进程中,会计理论研究终将遵循精致证伪主义方法论、完成以公允价值会计取代历史成本会计为核心的全方位的变革。This article briefly reviews the history and future ofresearch on accounting theory from the perspective ofscientific research methodology, and for the first time,this article divides a century of research on accountingtheory into three phases, i.e. from early 20th century tothe 60s, from the 70s to the mid 80s and from the mid80s to the present time. In addition, correspondingmeasures and relevant characteristics for each phaseare summarized in the article. It is of the two writers'view that a history of accounting theory research indi-cates that the process of replacing accounting theory isin fact a process of continuous improvement and re-placement of scientific research method which weretook place due to changes in the accounting environment.During this historical process, research on accountingtheory will eventually follow the methodology of so-phisticated falsification and fulfill the all-round refor-mation of replacing historical cost accounting methodby fair value accounting method as the core.

关 键 词：会计理论研究 历史成本会计 公允价值会计 会计环境 科学研究方法论 证伪主义 过程 回顾与展望 年历 核心 

分 类 号：F230[经济管理—会计学] F233.2[经济管理—国民经济]