IDEAS home Printed from
   My bibliography  Save this article

Guiding Marks Regarding the Reasoning of Scientific Research in Accounting


  • Iuliana Cenar

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


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.

Suggested Citation

  • Iuliana Cenar, 2011. "Guiding Marks Regarding the Reasoning of Scientific Research in Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 51-58.
  • Handle: RePEc:pet:annals:v:11:y:2011:i:1:p:51-58

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    scientific research; accounting; reasoning;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:11:y:2011:i:1:p:51-58. 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: (Imola Driga). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.