회계학 연구방법 > 통계학/경제, 경영학

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.

목차

∙ 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

저자소개

역자 소개

김석웅
부산대학교 상과대학 경영학과 졸업
서울대학교 대학원 경영학과 석사과정 수료, 경영학석사
부산대학교 대학원 회계학과 박사과정 수료, 경영학박사
호주 Monash University, 회계학과 Visiting Professor(1998년1월부터 1991년 1월).
한국학술진흥재단 대학교수 해외파견
미국 UC Berkeley, Haas School Visiting Scholar(2006년 8월부터 2007년 8월).
현재, 동의대학교 상경대학 회계학과 교수
<저서>
회계학의 해석적 방법론(교육과학사, 2017).
회계학의 비판적 방법론(교육과학사, 2014) 외 다수.
<역서>(호주의 회계학 책):
재무회계이론(대명, 2005).
자본시장회계론(신영사, 1997).
재무회계(석정, 1993).
재무회계이론: 본질과 발전(박영사, 1987; 석정, 1993) 외 다수.

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