The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting

@article{Zalaghi2016TheRO,
  title={The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting},
  author={H. Zalaghi and M. Khazaei},
  journal={Asian Journal of Finance and Accounting},
  year={2016},
  volume={8},
  pages={23-37}
}
  • H. Zalaghi, M. Khazaei
  • Published 2016
  • Sociology
  • Asian Journal of Finance and Accounting
  • Accounting has been offered as an academic discipline in universities and higher education institutions for more than a century. For the first time in history, the American Institute of Accountants (AIA) puts forth efforts to compile the generally accepted accounting principles back in 1939. Since then, we have witnessed more efforts in setting accounting standards along with an expansion of the accounting theory and academic research studies. All of the mentioned efforts are signs of the fact… CONTINUE READING
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