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An essay on conceptualization of issues in empirical accounting research

Srinidhi, Bin 2013, An essay on conceptualization of issues in empirical accounting research, China journal of accounting research, vol. 6, no. 3, pp. 149-166, doi: 10.1016/j.cjar.2013.05.001.

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Title An essay on conceptualization of issues in empirical accounting research
Author(s) Srinidhi, Bin
Journal name China journal of accounting research
Volume number 6
Issue number 3
Start page 149
End page 166
Total pages 18
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2013-09
ISSN 1755-3091
Keyword(s) conceptualization
maintained hypothesis
single-entity approach
game theory approach
Summary Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization – the single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the balance between conceptualization and methodology.
Language eng
DOI 10.1016/j.cjar.2013.05.001
Field of Research 1501 Accounting, Auditing And Accountability
1502 Banking, Finance And Investment
1801 Law
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2013, China Journal of Accounting Research
Free to Read? Yes
Use Rights Creative Commons Attribution Non-Commercial No-Derivatives licence
Persistent URL http://hdl.handle.net/10536/DRO/DU:30106688

Document type: Journal Article
Collections: Open Access Collection
Department of Accounting
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.