会计学术研究的“五题要素”逻辑框架探索——当前中外会计学术研究的反思  

Exploring the Logical Framework of"Five Key Elements"on Accounting Academic Research——Reflection on Current Chinese and Foreign Accounting Academic Research

作　　者：曲明 王晨嫣 张先治 李苗 Qu Ming

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,116025 [2]浙江理工大学经济管理学院,310018

出　　处：《会计研究》2023年第11期17-30,共14页Accounting Research

基　　金：国家社会科学基金重点项目(19AGL014)的资助。

摘　　要：如何评价会计学术研究质量,如何提升会计学术研究质量,是会计学者应该思考和值得探索的课题。本文从会计学术研究的“明确主题、探索问题、合理命题、科学解题和特色标题”五个方面论证了提升会计学术研究质量的“五题要素”并构建了逻辑框架;同时,基于“五题要素”和中美英三国会计学会会刊的文献,分析与评价了当前国内外会计学术研究的现状,反思了某些会计学术研究成果中存在的主题范畴不清晰、问题导向不明确、命题逻辑不严谨、解题方法不科学、标题特征不鲜明等问题;最后提出了创新会计理论、提升会计学术研究质量的思路和建议。本文提出的会计研究“五题要素”逻辑框架对评价、规范和提升会计学术研究质量有着重要理论价值和现实意义。How to evaluate the quality of accounting academic research and how to improve the quality of accounting academic research are topics that accounting scholars should consider and explore.This paper demonstrates the"five key elements"from five aspects that are"clear theme,explore question,reasonable proposition,scientific solution and characteristic title",and builds the logical framework of"five key elements"to improve the quality of accounting academic research.At the same time,based on the"five key elements"and the papers in the journals of accounting societies in Chi-na,the United States and the United Kingdom,this paper analyzes and evaluates the current status of accounting academic research at home and abroad,and reflects on the problems of unclear subject category,ambiguity problem orientation,unrigid propositional logic,inaccurate solution and unclear title feature in current accounting academic research.Finally,this paper provides ideas and suggestions for innovating accounting theory and improving the quality of accounting academic research.The"five key elements"logical framework of accounting research is proposed in this paper which has important theoretical value and practical significance for evaluating,standardizing and improving the quality of accounting academic research.

关 键 词：会计 学术研究 五题要素 研究述评 

分 类 号：G353.1[文化科学—情报学] F233[经济管理—会计学]