经验研究在西方管理会计研究中正发挥着日趋重要的作用,而此类研究在我国尚处于初始阶段,因此笔者认为很有必要对这一问题进行深入的探讨,以期在我国会计学界能够引起足够的重视。鉴于我国目前已有若干文章较为详尽地介绍了有关经验研究的基本方法和特点,笔者拟就 Empirical research is playing an increasingly important role in western management accounting research. However, such studies are still in the initial stage in our country, so I think it is necessary to conduct an in-depth discussion on this issue in the hope that in China, Pay attention. In view of the fact that there are several articles in our country that introduce the basic methods and characteristics of empirical research in more detail,