Some Issues Related to theMethodology of Scientific Research onAccounting Theory

Abstract

This paper discusses some issues related to the methodology of scientific research in the

area of accounting theory.It enouncessome concepts such as the hypothetic-deductive method and

the inductive method, based on the paradigm guiding research.Researcherselection processmade

by the project director is subsequently tackled.A third section specifies the importance of analyzing

the bibliographical contributions, suggesting the makingof summaries of their contents.Finally,it is

presented a brief review of the activities to be performed by the research group, e.g.schedule, etc.The

reflections here presentedare supported by the author’s experience of several decades as a teacher

and a researcher.