新数据源在档案会计研究中的应用——对会计信息系统和新兴技术的启示

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2021-05-18 DOI:10.2308/JETA-19-11-08-44
Yu Cong, Hui Du
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引用次数: 2

摘要

我们探索从现象到新数据,从数据到理论的联系。在从积极经济理论到积极会计理论的哲学视角出发的同时,我们强调了新数据源与会计档案研究的相关性和重要性,以及对会计信息系统和新兴技术研究的影响。我们提出了一些关于会计的研究,这些研究举例说明了数据在从现象中发现理论中的关键作用。我们认为,传统实证研究中的数据限制了方法,需要对一般商业环境进行假设和复杂的计量经济学处理。因此,“大数据”和数据分析的最新发展,特别是来自各种新来源的数据可用性的改进,使强有力的研究设计成为可能。我们提供的证据表明,在最近两年中,88%的JIS和100%的JETA经验档案出版物使用了新的数据源。
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The Use of New Data Sources in Archival Accounting Research: Implications to Accounting Information Systems and Emerging Technologies
We explore the connections from phenomena to new data and from data to theories. While starting with philosophical perspectives from positive economic theory to positive accounting theory, we emphasize the relevance and importance of new data sources to archival research in accounting and the implications to research in accounting information systems and emerging technologies. We present a number of studies in accounting that exemplify the critical role of data in the discovery of theories from phenomena. We argue that data in conventional empirical studies limit methodology to require assumptions and complex econometric treatments for general business settings. Therefore, recent development in "big data" and data analytics, particularly, the improved data availability from a variety of new sources have made strong research designs possible. We provide evidence that 88% of the JIS and 100% of the JETA empirical archival publications in the recent two years used new data sources.
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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