- 南yi
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The strengths and weaknesses of the norms and empirical accounting theory is 1. The advantages and disadvantages of standard accounting.Standardize the accounting research method is one of the advantages of mature.Research methods of induction and deduction method as a standard accounting has a long history, is one of the more perfect research methods.Deductive method is a logical research method.Standard accounting research can be verified in practice theory, the theoretical propositions are logical validation.At the same time also can undertake inspection of existing theory, help to early detection errors, and the internal contradictions in the theory.This is of great significance to the theoretical arguments.Regulate the second advantage is can good development of accounting practice and accounting theory.Specifications varieties and standardization of accounting to accounting practice, and as far as possible beyond the existing accounting practice and accounting theory.In order to provides the high quality of accounting information for the global economic integration.But standard accounting also has some systemic defects.The first is the defect of methodology.Mainly is the premise of ignoring assumptions and test.So many assumptions are not validated, can"t call it the theory.Based on the hypothesis of this theory is often impractical, lack of practical significance.If these assumptions are wrong, then it is concluded that the theory is wrong on this assumption.Followed by the defect of the research method, induction and deduction method is focus on qualitative analysis, quantitative analysis does not pay attention to.Quantitative analysis of single is not a sign of the difference and connection between the transaction.If a lot of research variables, the qualitative analysis are not scientific.Standard accounting ignore the study the behavior of the accounting entity, regardless of the economic consequences of accounting information.Just to different interests of the group as a whole is not enough.The standard accounting results have strong personal opinion, no empirical validation, and the feeling of a closed doors.2. The advantages and disadvantages of the empirical accounting.First of all, the empirical accounting research method more scientific.Mainly because of combination of qualitative and quantitative research methods.Analysis of the data mainly use qualitative method for logical analysis.Validate assumptions, mainly use quantitative method, makes the conclusion more scientific and more accurate.The second empirical accounting research is a combination of accounting practice is of great practical significance.Empirical accounting research not only explains the existing accounting practices, but also for those not observation and has happened but not accounting phenomena are interpreted through data analysis.Finally s empirical accounting research focus on the behavior of the subjects of accounting behavior and motivation.And introduced a lot of research achievements in economics, so as to expand the scope of accounting theory research.The empirical accounting companies as a combination of various kinds of contractual relationship.And analyzed various kinds of interest groups to protect their own interests attitude in the face of accounting standards.Draw a lot of standard accounting research cannot be concluded.But the empirical accounting also exist many limitations.First is for the use of empirical research institute and the truth is very limited, in prove that there is a certain probability on common topics.Empirical accounting attaches great importance to the quantitative and modeling, overlooked some minor factors, lead to the research of systemic is not strong.Another empirical accounting should not be completely ruled out value judgment, it is not very reasonable.For accounting researchers is agent can"t entirely avoid the interference of personal preference.Finally, empirical accounting than the specification on the time lag.Empirical accounting is always at the time of sample data is sufficient to establish mathematical model, so that when accounting standards are often published several years, there are serious lag.