Popper's Methodology of Falsificationism and Accounting Research.
指出会计研究者不应将波普尔证伪主义视为可实现的理想，并论证严谨标准和研究设计足以支持对特定理论的批评，无需依赖波普尔方法论。
Abstract ABSTRACT: Poppers falsificationism is apparently being adopted as an Ideal by accounting researchers. For example, Christenson [1983] has criticized Watts and Zimmerman's [1978, 1979] theories for not conforming to Poppers approach. This paper argues that Poppers falsificationism should not be viewed as an attainable ideal by accounting researchers, and that standard of rigor and research and experimental design are sufficient to support Christenson's criticisms without recourse to Poppers methodology.