Abstract
Many empirical studies in social sciences including accounting, economics and finance apply a mathematical model to fit data in view to infer association between variables, or predict further serial values. Restricted by normal distributions and linear regression analysis, many studies neglect to address (i) the conceptual frame of reference and analysis overarching scientific endeavour (design); and (ii) the relationship between data and the phenomenon under investigation (morphology). This note discusses some consequences of this neglect of design and morphology, by pointing to accounting systems that stand behind data, and the conceptual framework which is needed to back and ground scientific research.
Acknowledgments
I wish thanking James Ohlson, Jeremy Bertomeu, William Cready, David Johnstone, Sanjay Kallapur and all the symposium participants for thoughtful discussions on these matters. Usual disclaimer applies.
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© 2025 CONVIVIUM, association loi de 1901
Articles in the same Issue
- Frontmatter
- Research Articles
- Empirical Accounting Seminars: Elephants in the Room
- Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law
- Accounting Research’s “Flat Earth” Problem
- Accounting Research as Bayesian Inference to the Best Explanation
- The Elephant in the Room: p-hacking and Accounting Research
- De-emphasizing Statistical Significance
- Statistical versus Economic Significance in Accounting: A Reality Check
- Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research
- Setting Statistical Hurdles for Publishing in Accounting
Articles in the same Issue
- Frontmatter
- Research Articles
- Empirical Accounting Seminars: Elephants in the Room
- Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law
- Accounting Research’s “Flat Earth” Problem
- Accounting Research as Bayesian Inference to the Best Explanation
- The Elephant in the Room: p-hacking and Accounting Research
- De-emphasizing Statistical Significance
- Statistical versus Economic Significance in Accounting: A Reality Check
- Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research
- Setting Statistical Hurdles for Publishing in Accounting