Describe the various types of research that are conducted by accounting academics
Answers
Answer:
Researchers perform two main types of research, positive and normative. Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. Normative research, in contrast, seeks to derive and prescribe "optimal" accounting standards.
Explanation:
Three main categories of accounting research methods are employed: experimental, analytical, and archival. The experimental method uses experiences and experimentation with specific accounting cases to evaluate results, which typically involves manipulating variables.
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Researchers perform two main types of research, positive and normative. Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. Normative research, in contrast, seeks to derive and prescribe "optimal" accounting standards.