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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA PHILOSOPHIA - Issue no. 3 / 2016 | |||||||
Article: |
DOCTRINAL RESEARCH AS A MEANS TO RECOVER NORMATIVE THINKING IN ACCOUNTING. Authors: PIETER BUYS. |
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Abstract: Doctrinal Research as a Means to Recover Normative Thinking in Accounting. The article debates whether legal doctrinal research could be applied in contemporary accounting research to bring back the prescriptive nature of normative research and whether, by applying doctrinal research, a new focus could be created in accounting research. The article found that the main difference between doctrinal research and traditional scientific and social research is that the focus of doctrinal research is not on the development of theories, but on the underlying doctrines, concepts, rules and principles on which practice and the practical system are based. A shift in accounting research from traditional research that creates theory to research that focuses on the underlying doctrines of the accounting discipline would create an insider perspective in accounting research, which could bring accounting research closer to accounting practice. Doctrinal research could bring normative and prescriptive aspects back to accounting research, but such normative aspects will not necessarily be similar to traditional normative research. Keywords: Accounting research, doctrinal research, normative research
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