摘要
本文讨论实地研究的方法及在会计与财务领域的应用。本文对中国现有的案例研究及实地研究的文献加以分析,以资阐述本文的论点。本文讨论案例研究及实地研究的不同,将文献分为叙述性及探索性。本文指出在一个初始的研究环境,问题定义不清,制度背景不明,实地研究有其重要性。
In this paper, Ⅰ discuss the methodology of field study and its application to accounting and financial issues. To illustrate my points, Ⅰ provide a rather comprehensive survey of case studies and field studies of accounting issues in China. Ⅰ explain the difference between case study and field study and classify the literature into two categories: descriptive study and explorative study. Ⅰ elaborate the need of field study in an emerging research environment where the issues are not well defined and the nature of institutional environment is not well specified.
出处
《中国会计评论》
2003年第0期241-250,共10页
China Accounting Review
关键词
实地研究
饭碗研究
案例
Field Study, Rice-Ball Research, Cases
