英语论文网

that regular accounting research generally focuses answering what accounting should be and thus in most cases it is concerned with certain value judgments some regulations need to be put forward as the standards of accounting processing and foundations of accounting policies. That is to say, the canonic forms of normative accounting research are as follows. First, to research and analyze a large amount of accounting practices and conclude from them excellent and ideal ones so as to make them standards of guiding accounting practices afterwards. Second, normative accounting research, instead of staying still in the existing accounting regulations, tries to indicate what excellent accounting practices are like in terms of logics. Third, normative accounting research mainly adopts deductive methods while, rather than dispel induction, starting from certain basic connotations generated from induction and deducting the basic regulations and approaches of accounting, thus working out accounting programs and basic approaches accordingly to instruct accounting practices. The most authoritative explanation of “dissertation” comes from “dissertation research school” (namely Rochester school). In accordance with the explanations of Watts and Zimmerman----representatives of dissertation accounting school, “dissertation” originates from dissertation economics and the reason for naming the research “dissertation accounting research” is mainly to distinguish it from the existing conventional normative accounting research. Dissertation accounting research is consisted two related parts or phases, theoretical dissertation and experienced dissertation. The theoretical dissertation aims to offer a basic system to make theoretical and logical analysis and interpretation to the accounting practice in the real sense. And it includes three basic elements, basic hypothesis in terms of accounting issues, a set of logical and systematic reasoning mechanisms and approaches as well as eventual theoretical conclusions. Besides, it also includes three tightly related approaches including putting forward theoretical hypothesis, setting analytic modes and carrying on logical reasoning and testifying. Experienced dissertation refers to the progress of experienced test imposed on the conclusion resulted from theoretical dissertation. When the experienced practices conform to theoretical conclusions, the theories should be justified and wielded until they are disproved by experiences while in terms of the theoretical conclusions directly disproved by experiences, the original theoretical hypothesis must be modified gradually and theoretical and experienced dissertations should be rendered once more. Both normative accounting research and positive accounting research boast of specific functions that resist substitution. The former is advantageous on theoretical proving and accounting theories construction while positive accounting research on the acquirement of new knowledge and theories.
In addition, normative accounting research and positive accounting research should count on and penetrate each other when they are applied. The major premise of normative accounting research is to accept and rely on positive accounting research to testify and the analysis of the latter should rely on normative accounting research. Independently adopting normative accounting research or positive accounting research can’t avoid its own system shortcomings, say, the chance quality of本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。