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

Yuri Biondi ()
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Yuri Biondi: IRISSO - Institut de Recherche Interdisciplinaire en Sciences Sociales - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement

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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: Social sciences approach; Empirical methods; Economics (search for similar items in EconPapers)
Date: 2025-02-28
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Published in Accounting, Economics and Law: A convivium, 2025, 15 (1), pp.9-19. ⟨10.1515/ael-2021-0089⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05414530

DOI: 10.1515/ael-2021-0089

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