实证会计研究和规范会计研究是当代会计理论研究的两大主流。七十年代末八十年代初,两种研究的支持者们互不相让,曾掀起一场理论大“论战”:规范会计研究者们认为实证会计研究只注重细枝末节的问题。得出的结论往往是人们已经熟知的既定事实,因而对整个会计理论并无贡献;实证会计研究者则认为规范会计研究方法不科学,规范会计研究忽视对已有会 Empirical accounting research and normative accounting research are the two main streams of contemporary accounting theory. In the late seventies and early eighties, the supporters of the two studies did not give one another. There was a theoretical controversy: regulating accounting researchers thought that empirical accounting research only focused on minutiae. The conclusions drawn are often well-established facts that people are already familiar with, and therefore do not contribute to the entire accounting theory; empirical accounting researchers believe that the standard accounting research methods unscientific,