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Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory

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  • Saito Shizuki

    (University of Tokyo, Tokyo, Japan)

Abstract

Although we have been incessantly trying to construct accounting studies as a proper academic subject over half a century, neither what we have attained is great nor the road ahead easy. Nonetheless we have no choice but to pursue the way of positive (not necessarily empirical) scientific research with productive feedback between theoretical and empirical analyses, going beyond theory without data and data without theory.

Suggested Citation

  • Saito Shizuki, 2022. "Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(4), pages 281-299, November.
    • Handle: RePEc:bpj:aelcon:v:12:y:2022:i:4:p:281-299:n:5
    DOI: 10.1515/ael-2018-0049
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    Keywords

    accounting; theory; research;
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