An Invitation to Theory

• 作者: 梁景宏
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: ACCOUNTING REVOLUTION INVITATION invite DISCIPLINE
• 年，卷（期）: 2010,（Z1）
• 页码范围: 1-12
• 页数: 12页
• 分类号: F

摘要

In this essay, I wish to invite young scholars to learn, use, and contribute to accounting theory. In this invitation, I argue theory has lineage, is important and can be fun. Its lineage comes from the post-WWII scientific revolution in management education and research. Theory is important because it is the successful interaction between theory and empirical work that ultimately advances an academic discipline. Theory can be fun because when done well, learning, using and contributing to theory can be an enjoyable activity for all scholars, either as consumers or as producers of theory.