Academic Accounting Research and the Standard Setting Process.
讨论了学术研究对会计准则制定过程的实际和潜在相关性，指出描述性研究需补充规范性标准才能用于解决准则制定中的规范性问题。
Abstract This article discusses the potential and actual relevance of academic research to the accounting standard setting process. In accounting standard setting, the instances of interest and the matters at issue are proposed accounting rules that specify either recognition practices or disclosure practices or both, along with a set of measurement rules or guidelines. The idea of bringing evidence to bear implies that policy-relevant research will tell the standard setter something about a proposed standard which will shift his beliefs about that proposal. Standard setters ultimately must answer a normative question: should a given item be disclosed; if the answer is yes, then should the item be recognized or placed in the notes. In either case, the standard setter must also specify when in an ongoing economic process disclosure or recognition should occur and he must provide measurement rules or at least measurement guidelines. The descriptive or explanatory nature of much academic accounting research means that a person wishing to use such research to settle a normative issue must supply a normative criterion, since the research in general does not.