Home  Journals  International Accounting  8(422) - 2017 April

'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory

Vol. 20, Iss. 8, APRIL 2017

Article PDF Version

Received: 24 October 2016

Received in revised form: 6 February 2017

Accepted: 2 March 2017

Available online: 2 May 2017

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: A12, M40, M41

Pages: 432-445

https://doi.org/10.24891/ia.20.8.432

Subject The article addresses the method of accounting science.
Objectives The aim of the study is to form an updated framework for the method of accounting science with regard to recent developments in the economic research methodology.
Methods The study rests on the method of incomplete analogy: to form the foundations of accounting science method, I used a model of the method of economic theory, management and accounting. The study also employs deduction techniques.
Results The findings show that the method of accounting science has three levels, i.e. philosophical, the level of general scientific methods and the level of specific methods. The method of accounting science at the level of specific methods consists of methods of information gathering and processing, methods of processes development, selection and assessment of integrated methods of research, and techniques of control over accounting science environment aimed at implementing efficient accounting processes. The paper also presents a brief description of major methods used in accounting science.
Conclusions An adequate theory of the method of accounting science can be formulated only as part of progress in the general theory of economic research methodology, which is developed in the economic theory being a fundamental economic science.

Keywords: method, economic research, accounting science, accounting theory

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