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自实证会计理论产生以来,关于其科学哲学本质和科学哲学定位的争论一直伴随其发展历程,而争论主要集中在逻辑实证主义和证伪主义。本文通过对科学哲学论域下实证理论学术论争的反思以及对科学哲学的评述,明确了其科学哲学本质为逻辑实证主义而非证伪主义。同时,对理论研究方法论的展望与探讨应当积极适应科学哲学的后实证主义转向这一趋势,重视非理性主义,关注社会心理因素,探索和实践符合当前科学哲学发展趋势的超越实证方法的会计理论研究方法论。
Since the emergence of the theory of positivist accounting theory, the controversy over the nature of its philosophy of science and the positioning of philosophy of science has been accompanied by its course of development, with controversies mainly focused on logical positivism and falsificationism. This article, through the reflection of the academic controversy of the empirical theory and the review of the philosophy of science under the domain of philosophy of science, makes clear that the essence of its philosophy of science is logical positivism rather than falsification. At the same time, the outlook and discussion on methodology of theoretical research should adapt to the trend of post-positivism in philosophy of science, emphasize the irrationalism, pay attention to the social and psychological factors, explore and practice the accounting theory that goes beyond the empirical methods in line with the development trend of current philosophy of science Research methodology.