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Guiding Marks Regarding the Reasoning of Scientific Research in Accounting

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  • Iuliana Cenar

    ()
    ("1 Decembrie 1918" University of Alba Iulia, Romania)

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    Abstract

    The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand changes or adjustments during its deployment. Naturally, scientific reasoning is at the foundation of any research undertaking, including in the area of accounting. This paper deals with issues related to the positioning of accounting within the areas of research, the components of the reasoning used in all the stages involved in accounting research, from establishing its objective or research subject to exploiting the obtained results.

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    File URL: http://upet.ro/annals/economics/pdf/2011/Cenar.pdf
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    Bibliographic Info

    Article provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.

    Volume (Year): 11 (2011)
    Issue (Month): 1 ()
    Pages: 51-58

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    Handle: RePEc:pet:annals:v:11:y:2011:i:1:p:51-58

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    Web page: http://www.upet.ro/

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    Keywords: scientific research; accounting; reasoning;

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