Specifics of Applying Research Methods in Accounting

Yulia Peretiatko
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Yulia Peretiatko: Chernihiv Polytechnic National University, Ukraine

Oblik i finansi, 2026, issue 2, 82-89

Abstract: Nowadays, accounting has evolved into a complex information and analytical system that combines quantitative and qualitative characteristics of the enterprise's activities. In this regard, methodological support for accounting research is particularly important, as the choice and combination of methods determine the depth, reliability, and applied value of the research results. The article aims to generalize and systematize the features of applying research methods in accounting, based on an empirical analysis of dissertation abstracts. The research methodology is based on the content analysis of dissertation abstracts in accounting and taxation. Along with this, the author uses methods of theoretical generalization, analysis and synthesis, induction and deduction, and classification and systematization. The information base of the study comprises 36 dissertation abstracts (20 doctoral and 16 candidate), published in 2020-2025 on the website of the National Repository of Academic Texts. The results of the study show that scientists primarily use general scientific and empirical methods, including synthesis, modeling, generalization, analysis, deduction, induction, comparison, and the historical method. At the same time, the use of special (accounting) methods is extremely limited, as the evaluation method was recorded in only one case. The study confirms the growing role of interdisciplinary approaches, particularly statistical, economic-mathematical, and sociological methods, which expand the analytical capabilities of accounting research. However, insufficient attention by researchers to specialized (accounting) methods may reduce the scientific value and practical significance of their research results. Researchers should be more responsible in choosing their research methodology, paying due attention to the application of specialized (accounting) methods that form the basis of accounting methodology. This study indicates the need for researchers to use specialized accounting methods more widely and for improved methodological support for research, which will contribute to the further development of accounting as a social science.

Keywords: method; methodology; accounting; research methods; tools; empirical analysis (search for similar items in EconPapers)
JEL-codes: C18 M40 M41 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2026:i:2:p:82-89

DOI: 10.33146/2518-1181-2026-2(112)-82-89

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