批判与重构:会计研究的人文社会学视角诠释  

Criticism and Re-construction: Interpretation of the Accounting Research from the Angle of Humanities and Social Sciences

作　　者：王爱国[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《当代财经》2008年第5期110-114,共5页Contemporary Finance and Economics

基　　金：山东省"泰山学者"建设工程专项经费资助;国家社科基金项目"强化企业社会责任的会计研究"(07BJY023)

摘　　要：人文社会学思维方式,是一种跨学科的思维方式,它的每一次转变,都会对很多学科的研究范式产生重大影响。本文从人文社会学角度,对会计研究中的规范和实证研究方法进行了诠释。然后,从后现代主义的三种理论——符号学、福柯的系谱学以及后结构主义角度对会计和会计研究进行了批判性的解读,试图从批判中构建一种更加开放的、多元化的理论研究体系。The mode of thinking used in the research method of humanities and social sciences can be applied in many other disciplines and thus exerts a strong impact on them with every important change This article interprets the normative and positive accounting research methods from the angle of humanities and social sciences, and then criticizes the accounting and accounting research method from the angle of semiology and then makes a critical analysis of accounting and the research of accounting in the light of, Foucault＇ s genealogy and post- constructionism in an attempt to re-construct a kind of research method which is more open and diversified.

关 键 词：人文社会学 后现代主义 会计研究 

分 类 号：F230[经济管理—会计学]