Current article

Positive Approach in Accounting and Its Enlightenment on Scientific Research


WEI Feng,CHEN De-qiang

DOI:

Received ,Revised , Accepted , Available online July 01, 2015

Volume ,2000,Pages 42-

  • Abstract
Development of science needs the improvement and revolution in research approach. This paper first probes the philosophical meaning of positive approach and normative approach, then analyzes and evaluates the two approaches in accounting research, at last, puts forward the positive idea in scientific research.