Guiding Marks Regarding the Reasoning of Scientific Research in Accounting

Iuliana Cenar ()
Additional contact information
Iuliana Cenar: "1 Decembrie 1918" University of Alba Iulia, Romania

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 1, 51-58

Abstract: 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.

Keywords: scientific research; accounting; reasoning (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://upet.ro/annals/economics/pdf/2011/Cenar.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:11:y:2011:i:1:p:51-58

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().