西方会计程序选择理论研究过程及其启示吴革现代西方会计学给我们的启示，不仅在其理论和概念，也在于其研究方法和过程。会计研究的实证方法就是西方６０年代以来新出现的一种研究方法．与传统的规范性研究不同．实证研究更侧重动态的观察及预测会计现象和会计实物，并强... Western accounting process choice theory research process and its enlightenment Wu Ge modern western accounting to our enlightenment, not only in its theory and concept, but also in its research methods and processes. The empirical method of accounting research is an emerging research method since the 1960s in the West. Different from the traditional normative research. Empirical research focuses more on dynamic observation and forecasting of accounting phenomena and accounting ...