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Creator: Biondi, Yuri Publication: Berlin Boston, Mass.: ˜Deœ Gruyter, 2025
URN: urn:nbn:de:101:1-2502280613552.403517057453
Path:
Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law

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Accounting, Economics, and Law

Periodical

Title:
Accounting, Economics, and Law
Publication:
Berlin Boston, Mass.: De Gruyter
Note:
Fortsetzung der Druck-Ausgabe
Volltext auch als Teil einer Datenbank verfügbar
Gesehen am 10.01.15
C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
Scope:
Online-Ressource
ISSN:
2152-2820
ZDB-ID:
2629308-0 ZDB
Keywords:
Zeitschrift
Classification:
Wirtschaft
Sozialwissenschaften
Collection:
Wirtschaft
Sozialwissenschaften
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
Title:
Accounting, Economics, and Law
Publication:
Berlin Boston, Mass.: De Gruyter
Note:
Fortsetzung der Druck-Ausgabe
Volltext auch als Teil einer Datenbank verfügbar
Gesehen am 10.01.15
C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
Scope:
Online-Ressource
ISSN:
2152-2820
ZDB-ID:
2629308-0 ZDB
Keywords:
Zeitschrift
Classification:
Wirtschaft
Sozialwissenschaften
Collection:
Wirtschaft
Sozialwissenschaften
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen

Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law

Article

Author:
Biondi, Yuri
Title:
Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law
Publication:
Berlin Boston, Mass.: ˜Deœ Gruyter, 2025
Language:
English
Information:
Abstract: Many empirical studies in social sciences including accounting, economics and finance apply a mathematical model to fit data in view to infer association between variables, or predict further serial values. Restricted by normal distributions and linear regression analysis, many studies neglect to address (i) the conceptual frame of reference and analysis overarching scientific endeavour (design); and (ii) the relationship between data and the phenomenon under investigation (morphology). This note discusses some consequences of this neglect of design and morphology, by pointing to accounting systems that stand behind data, and the conceptual framework which is needed to back and ground scientific research.
Scope:
Online-Ressource
Note:
Kein Open Access
Archivierung/Langzeitarchivierung gewährleistet
Keywords:
empirical research ; morphology ; conceptual framework ; measurement theory ; A12 ; B41 ; C80 ; M41
Classification:
Wirtschaft
Sozialwissenschaften
Sonstiges
URN:
urn:nbn:de:101:1-2502280613552.403517057453
Collection:
Wirtschaft
Sozialwissenschaften
Sonstiges
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
Author:
Biondi, Yuri
Title:
Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law
Publication:
Berlin Boston, Mass.: ˜Deœ Gruyter, 2025
Language:
English
Information:
Abstract: Many empirical studies in social sciences including accounting, economics and finance apply a mathematical model to fit data in view to infer association between variables, or predict further serial values. Restricted by normal distributions and linear regression analysis, many studies neglect to address (i) the conceptual frame of reference and analysis overarching scientific endeavour (design); and (ii) the relationship between data and the phenomenon under investigation (morphology). This note discusses some consequences of this neglect of design and morphology, by pointing to accounting systems that stand behind data, and the conceptual framework which is needed to back and ground scientific research.
Scope:
Online-Ressource
Note:
Kein Open Access
Archivierung/Langzeitarchivierung gewährleistet
Keywords:
empirical research ; morphology ; conceptual framework ; measurement theory ; A12 ; B41 ; C80 ; M41
Classification:
Wirtschaft
Sozialwissenschaften
Sonstiges
URN:
urn:nbn:de:101:1-2502280613552.403517057453
Collection:
Wirtschaft
Sozialwissenschaften
Sonstiges
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
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