Chapter 2: Accounting Theory & Research. Scientific method Deductive Inductive Positive accounting research Art or Science? Directions in accounting research. Scientific Method.
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Formalized axioms may be used to derive various rules of accounting.
Limited use to-date
Inductive reasoning moves from the particular to the general.
Examines sample data to make inferences about a population
More frequently used to-dateTwo Types of Logical Reasoning
Tell us how the way things should be, not how they are
Deductive systems are usually normative.
Tell us how things are, not how they should be
Inductive systems are usually descriptive.In addition to the Deductive-Inductive classifications of theories there are: