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

Biondi Yuri ()
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Biondi Yuri: CNRS, University Paris Dauphine PSL (IRISSO), Paris, France

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue 1, 9-19

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.

Keywords: empirical research; morphology; conceptual framework; measurement theory (search for similar items in EconPapers)
JEL-codes: A12 B41 C80 M41 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2021-0089

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Accounting, Economics, and Law: A Convivium is currently edited by Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

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