Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications

Author/s Marco Allegrini, Giulio Greco
Publishing Year 2017 Issue 2017/2
Language English Pages 7 P. 43-49 File size 259 KB
DOI 10.3280/FR2017-002004
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In this paper, we discuss three issues of current debate about financial accounting research. Firstly, we discuss the popularity of quantitative methods in financial accounting and the research limitations related to this dominance. As second issue, we critically discuss the epistemological approach underlying research methodologies. Finally, we discuss the practical implications of current financial accounting research and the need to search for a real impact factor besides the academic contribution.

Keywords: Quantitative methods, qualitative methods, research methodology, epistemology, real impact factor.

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Marco Allegrini, Giulio Greco, Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications in "FINANCIAL REPORTING" 2/2017, pp 43-49, DOI: 10.3280/FR2017-002004