在现代会计理论研究中,可谓百花齐放,但具有代表性的有描述性会计理论、规范性会计理论、实证会计理论、行为科学会计理论。它们以不同的方式反映了会计理论发展进程中的不同历史背景。因此也采取了不同的会计研究方法,但总体上可归纳为两大派——传统的研究方法和创新的研究方法。现分述如下: In the study of modern accounting theory, can be described as flourishing, but there are descriptive accounting theory, normative accounting theory, empirical accounting theory, behavioral science accounting theory. They reflect in different ways the different historical backgrounds in the development of accounting theory. Therefore, different accounting research methods have also been taken, but in general they can be summed up as two major schools - traditional research methods and innovative research methods. Now as follows: