We help organisation in Accounting Research, we perfoem two types of research –
- Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices.
- Normative research, in contrast, seeks to derive and prescribe “optimal” accounting standards.
Researchers use the scientific method to search for cause and effect relationships. By using the scientific method, the researcher has a systematic model that enables documentation of their results. The more specific the researcher is in documenting their methods, the better others will be able to follow and repeat their experiment.
Accounting research is difficult to characterize in light of the fact that it has moved over the long run. As a harsh outline, early accounting research (pre-1960s) was for the most part standardizing (i.e., contending for the “right” accounting treatment, for sure ought to be). With the coming of the Journal of Accounting Research, progresses in money like the proficient market theory, making of huge informational indexes and the factual capacities to dissect them (i.e., PCs), and the distribution of Ball and Brown’s fundamental work in 1968, Accounting research moved into positive examination (i.e., inspecting what is instead of what ought to be). Albeit this change has had its faultfinders, it has brought about a huge expansion in research yield (and numerous new diaries).