Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen

Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences

“…The community of accounting researchers was fairly self-centred from the 1940s to the turn of the millennium (Fülbier and Weller, 2011;Messner et al, 2008), which was partly due to the specific research paradigms followed in financial and management accounting. Research in financial accounting has traditionally been normative (Fülbier and Weller, 2008;Küpper and Mattessich, 2005). Normative research encompasses several strands, in particular the use of conceptual, historical or legalistic frameworks, the common denominator of which is the aim to derive what accounting should look like.…”

“…Since the 1970s the interpretation and advancement of prevailing (German) law has been in the focus, including hermeneutic means of interpretation, i.e. considering the explicit or implicit intention of lawmakers (Fülbier and Weller, 2008). Moreover, in recent decades, approaches from information economics have also been considered in normative research and led to the economic analysis of law, where (micro) economic efficiency criteria are employed to assess the appropriateness of accounting law or standards (Fülbier and Weller, 2008).…”

Research diversity in accounting doctoral education: survey results from the German-speaking countries

“…Fülbier and Weller 2008;Messner et al 2008). Due to strong links between accounting academia and practice, the main purpose of accounting research was to provide insights into and recommendations to practice, for example with respect to interpretations of German accounting law (Küpper and Mattessich 2005;Fülbier and Weller 2008;Messner et al 2008).…”

“…Due to strong links between accounting academia and practice, the main purpose of accounting research was to provide insights into and recommendations to practice, for example with respect to interpretations of German accounting law (Küpper and Mattessich 2005;Fülbier and Weller 2008;Messner et al 2008). However, in recent years empirical accounting research has become more prominent in the German-speaking countries (Perrey et al 2010;Messner et al 2008;Lohmann 2012) and literature has claimed that there is an ongoing trend towards US-type positivistic research (Fülbier and Weller 2008;Schäffer 2013).…”

“…cf. Fülbier and Weller 2008). 2 We note that qualitative empirical research might be conducted by following positivistic or criticalinterpretive paradigms (Malsch and Salterio 2016).…”