Development Of The Accounting Research Methods In Albania
Many researchers have revealed that the accounting research has evolved overtime from normative to positive research. Today, the main methodologies used by accounting researchers around the world are empirical or analytical but other methodologies are not excluded. The main purpose of our paper is to study the actual development of the accounting research methods in Albania. We present a brief, mainly exploratory review of main approaches in accounting research. We conducted a content analyses of the accounting related papers referred in the International Conferences organized by the Faculty of the Economics, by the Accounting department of the Faculty of the Economics and by the National Council of Accounting in a four years period (2008-2011). It results from our research that the main method used in accounting research in Albania is the empirical method (empirical-archival followed by empirical-case study and empirical survey). We plan to advance our project by adding further data from articles published in economic journals as well as by testing specific hypotheses. In addition, we plan to survey accounting researchers attitudes influenced by institutional differences in the academic systems. Meanwhile we hope this work will contribute some empirical and methodological insights to the ongoing methodological debate in accounting research.
Volume (Year): 8 (2013)
Issue (Month): 3 (Decembre)
|Contact details of provider:|| Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania|
Phone: 004 0269 210375
Fax: 004 0269 210375
Web page: http://economice.ulbsibiu.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:8:y:2013:i:3:p:32-40. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mihaela Herciu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.