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????????? A methodological critique of accounting research

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Title: ????????? A methodological critique of accounting research


1
?????????A methodological critique of
accounting research
  • ????
  • ?????????????????
  • fukui_at_gsim.aoyama.ac.jp
  • ??22?6?11?

2
1.??????????
  • ???????????????????
  • ???????????????????????????
  • ?
  • ?????????????????????????????????????

3
2.???????
  • ?????????????????????????????????????
  • ??????????????????????????????????????????????????
    ???

4
3.?????????
  • ???(empirical)??????(positive)???
  • Watts Zimmerman??????????????????????????(non-em
    pirical)?????????????????the methodology
  • ????(????)???
  • ?????????????????? (instrumentalism)
  • ?????????????????????????????????????????????

5
4.Popper???????(falsificationism)
  • ???????????(??)?????
  • ?????????????????????????????????
  • ????????
  • ?????
  • ????????????????????????????
  • ?
  • ????????????????????????????

6
5.Kuhn???????
  • ????????????????????
  • ??????????????????????
  • ?????????Duhem-Quine??
  • ?????????????????????????????????????????????????
    ????
  • ???????????????????
  • ????????????????

7
6.Lakatos?????????? ?????????????????
  • ??????????????????????????????????????
  • ?????????????????
  • ?
  • FeyerabendAnything goes
  • Lakatos?????progressive/degenerating???
  • ?????excess empirical content
  • ???hard core?protective belt?????
  • ??????hard core????????

8
7.?????????????
  • ?????????????? excess empirical
    content?????????????????(??)???
  • ?????
  • CAPM???????????????????????????????????
  • ???Fama-French????????????????????????????????????
    ???
  • ?????????????????????????? Fama-French????CAPM????
    excess empirical content???

9
8.????????
  • ???????????(conventionalism)???
  • Popper????????????????????????????????????????????
    ???????????????????????????????????????
  • ??????????????????????????????????????????????????
    ??
  • ????????????????????????????????????????

10
9.?????? ??????????????
  • (??????)???????????progressive????????????
  • ?????????????verisimilitude???????????????????????
  • ???????????????????????
  • ??????????????????????????????????
  • ?????Friedman??????????????????????????????????

11
10.??????????? ?????????
  • ??????????????????????????????????????????????????
    ???
  • ??????????????????????????????????????????????????
    ????????????????????????????????????????????????
  • ????????????????????????????????????????????????

12
11.???????????
13
12.?????????????
14
13.??????????
  • ??(??)?????(???)??????????????????????????????
  • ??????????????????????????????(??)?????accountabil
    ity(??)?????decision-usefulness??????????
  • ??????????????????????????????????????????

15
14.??????????
  • ???????????????????????????????????????????????(??
    ?)??
  • ?????????????????????????????????????????????
  • ??????????????????????????????????????????????????
    ??
  • ????????????????

16
15.??????????
  • ??????????????????????????????????????????????????
    ?????
  • ??????????????????
  • ???????????????????????????????????
  • ????????????????????

17
16.????? ?????????????????
  • ???????????????????????????????????????
  • ?????????????????????
  • ???????????????????????????????
  • ?????????????????????????????????????????
  • ???(deontology)??????????????????????????????

18
17.???????????????
  • ????????????????????????bean-counting?????????????
    ???????(?????)?????????????????????????????????
  • ?????????????????????????????????????????????
  • ????????????????????????????????????

19
18.?????????
  • ???????????????????????????????????????????
  • ??????????????????????????????????????????
  • ???????????????????????????????????????
  • ???????????(?)????????????????????????????
  • ???????????
  • ??????impartial spectator???????(??????)??????????
    ????????????
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