Theory is usually formulated and developed through the process of research. The basic challenge in accounting research is that currently there is no comprehensive theory of accounting on which accounting research can be based. Yet, researchers have adopted new approaches to achieve a more comprehensive theory in recent studies.This article focuses on the normative and descriptive research and the role of decision-useful approach, interpretative and critical research to the development of accounting theory. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and development accounting theory.
Larimi,S. J. , Mohseni,E. and Eimani Khoshkho,O. (2013). New approach of accounting research and development of accounting theory. Accounting and Auditing Studies, 2(7), 92-105. doi: 10.22034/iaas.2013.105422
MLA
Larimi,S. J. , , Mohseni,E. , and Eimani Khoshkho,O. . "New approach of accounting research and development of accounting theory", Accounting and Auditing Studies, 2, 7, 2013, 92-105. doi: 10.22034/iaas.2013.105422
HARVARD
Larimi S. J., Mohseni E., Eimani Khoshkho O. (2013). 'New approach of accounting research and development of accounting theory', Accounting and Auditing Studies, 2(7), pp. 92-105. doi: 10.22034/iaas.2013.105422
CHICAGO
S. J. Larimi, E. Mohseni and O. Eimani Khoshkho, "New approach of accounting research and development of accounting theory," Accounting and Auditing Studies, 2 7 (2013): 92-105, doi: 10.22034/iaas.2013.105422
VANCOUVER
Larimi S. J., Mohseni E., Eimani Khoshkho O. New approach of accounting research and development of accounting theory. Accounting and Auditing Studies, 2013; 2(7): 92-105. doi: 10.22034/iaas.2013.105422
