회계학 연구방법은 회계학에서 연구를 하고자 하는 학부와 대학원(특히 박사과정) 학생에게 적합하다. 이 교재는 연구자가 특정한 상황 연구에 적절한 방법론을 식별하고 적용하는 것을 도와주려는 맥락에서 연구방법(질적 방법, 양적 방법, 혼합방법)의 이론적 추론과 적용 사이에 좋은 균형을 취하고 있다. 그 결과 이 교재는 회계연구를 위해 대체적인 연구방법을 선택할 때 새로운 연구자와 노련한 연구자에게 상당한 도움을 제공하고 있다. 구체적으로 회계학생과 연구자를 위해 설계된 이 독특한 교재는 완료될 때까지 회계연구과정에 관한 철저한 이해를 간결하게 제공하며, 당신이 회계연구에 적용할 수 있는 관련연구방법을 간단히 살펴보고 있다. 이 4판에서 새로운 내용은 ·질적 방법과 혼합방법을 더욱 강조하고, ·문헌방법의 이용에 관한 예를 더 많이 제공하며, ·대체적인 연구방법을 선택할 때 이론적 기반을 더욱 강조하며, ·구조방정식모형과 부분최소자승법을 더욱 깊게 다루고 있다.

∙ 역자서문 / 9 ∙ 저자소개 / 11 ∙ 머리말 / 13 ∙ 감사의 말 / 17 제1장 서론 ······································································19 제1절 검정가능한 설명으로서 이론 ········································27 제2절 회계연구에 대한 비판적 접근방법 ···································30 제2장 연구아이디어의 개발 ··················································41 제1절 연구순서 ···························································42 제2절 연구주제의 등장 ····················································46 제3절 연구제안 ···························································50 제4절 개념체계 ···························································52 제5절 DNA의 구조: 새로운 이론의 개발 ···································55 제6절 Bradman 문제: 새로운 전략의 개발 ·································58 제7절 경도 문제: 해결책의 실행 ··········································63 제8절 가계도의 탐색: 질적 문헌연구 ······································66 제9절 성배: 현장실험 ·····················································68 제10절 전략적 관리회계 ···················································70 제3장 이론ㆍ문헌ㆍ가설 ······················································75 제1절 이론의 원천 ························································76 제2절 근거이론 ···························································96 제3절 문헌검색 ··························································100 제4절 관계의 모형화 ·····················································103 제5절 가설개발 ··························································109 제6절 타당성문제 ························································110 제4장 회계연구윤리 ··························································117 제1절 윤리문제 ··························································118 제2절 고지에 의한 동의 ··················································122 제3절 윤리지침 ··························································125 제5장 자료수집 ·······························································129 제1절 연구방법의 선택 ···················································130 제2절 표본선정 ··························································132 제3절 측정문제 ··························································133 제4절 자료관리 ··························································138 제5절 질적 연구 ·························································140 제6장 양적 자료분석 ·························································145 제1절 기술통계 ··························································145 제2절 표본평균의 차이 ···················································151 제3절 연관성척도 ························································157 제4절 분산분석 ··························································162 제5절 다변량모형구축 ····················································166 제7장 질적 자료분석 ·························································197 제1절 자료관리 ··························································198 제2절 타당성문제 ························································200 제3절 내용분석 ··························································202 제4절 프로토콜분석 ······················································206 제8장 실험연구 ·······························································211 제1절 문제진술 ··························································212 제2절 이론과 맥락 ·······················································213 제3절 실험계획법 ························································216 제4절 타당성 상반관계 ···················································223 제5절 준실험연구 ························································229 제9장 실태조사연구 ··························································235 제1절 우편조사 ··························································236 제2절 설계와 계획문제 ···················································243 제3절 예비조사 ··························································246 제4절 자료수집 ··························································248 제5절 측정오류 ··························································254 제6절 면접방법 ··························································257 제10장 질적 방법 ·····························································263 제1절 현장조사 ··························································265 제2절 사례연구방법 ······················································271 제3절 혼합연구방법 ······················································275 제4절 질적 분석프로토콜 ·················································278 제5절 근거이론 ··························································283 제6절 구술프로토콜분석 ··················································285 제11장 문헌연구 ·······························································291 제1절 횡단면 자료 ·······················································292 제2절 시계열 자료 ·······················································295 제3절 문헌연구에서 타당성 상반관계 ·····································297 제4절 내용분석 ··························································299 제12장 연구지도와 심사과정 ················································303 제1절 지도교수의 역할 ···················································305 제2절 심사자의 경력 ·····················································312 제3절 심사과정 ··························································313 제13장 연구발표 ······························································321 제1절 발표이유 ··························································322 제2절 발표공간 ··························································323 제3절 발표주제 ··························································331 제4절 발표방법 ··························································338 제5절 공저자문제 ························································342 제6절 결론 ·······························································343 부록 1 학술지순위(ABDC-2017) ············································347 부록 2 표본논문 ······························································353 참고문헌 ·································································376 찾아보기 ·································································425