会计研究范式的转向:由现代性到后现代  

The Diversion of the Study Paradigm of Accounting:from Modernity to Post Modernity

作　　者：宋英慧[1] 付钢[2] 安亚人[1] 

机构地区：[1]东北师范大学商学院,吉林长春130117 [2]湖北工业大学经济与政法学院,湖北武汉430068

出　　处：《财会通讯（下）》2010年第6期8-11,共4页Communication of Finance and Accounting

摘　　要：思维方式具有革命性贡献的后现代方法,正在或势必将对会计学研究范式转向产生深远的影响,同时会计学研究范式也应回应这样一种转向,确保其长久的繁荣。从近几十年的会计研究历程看,20世纪的会计研究主要是科学实证主义和人文理解两大范式的争论与对立。本文认为,20世纪后期出现并可能成为21世纪主导的复杂科学,将改变会计研究范式二元对立的局面,会计学研究将走向多元整合的复杂性研究范式。The Postmodern methods as the revolutionary devotion of the postmodernism ideological trend in academic paradigm and the mode of thinking,are or to be influencing the turn of the study of accounting,and the paradigm should initiatively response this methodology turn and insure its lasting prosperity therefore,the paradigm of the study of accounting should be completed the postmodern turn of the deconstruction of the linguistics and in the analysis of genealogy.From the accounting research history of the past several decades,We will have knowledge that in the 20th century there existed mainly the disputes between the scientific and humanistic modes in accounting research.In the latter part of 20th century there apppeared complex science,which will probably lead the 21th and change dural cont radiction of accounting research modes into the complex mode of accounting research.

关 键 词：范式 后现代方法 后现代转向 会计研究方法 

分 类 号：F230[经济管理—会计学]