期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2016
卷号：9
期号：4
DOI：10.25287/ohuiibf.294669
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：20th century can be stated as period,when different accounting theories were built,in order for accounting practices to be based on a scientific basis. Of the epistemological orientations that revealed in this period,the thought of accounting also got a share. When the literature is examined,it is possible to mention about two main streams orientating accounting studies. These are normative accounting theories and positive accounting theories. The theories formed by normative premises are principle based and are interested in what accounting practices should be,whereas the theories formed by positive premises have a descriptive and predictive structure that are interested in what accounting practices are. In the study,firstly,doctorate thesis published in Turkey between 2006- 2012 are classified according to their subjects. Thus,an overall picture of doctorate theses were presented in terms of subjects. Then,setting out from two steams considering the accounting studies with normative and positive premises,the doctorate theses,included in the sample,were analyzed from epistemological point of view.
其他摘要：Her disiplin bilimsel meşruiyetini kazanması için bağlı olduğu yöntem,kuram ve varsayımlar açısından net olması beklenir. Tüm bilgi alanlarında olduğu gibi,muhasebe disiplini açısından da muhasebe araştırmalarının yöntemini,kuramını ve varsayımlarını sorg
