DOCTRINAL RESEARCH AS A MEANS TO RECOVER NORMATIVE THINKING IN ACCOUNTING

Doctrinal Research as a Means to Recover Normative Thinking in Accounting. The article debates whether legal doctrinal research could be applied in contemporary accounting research to bring back the prescriptive nature of normative research and whether, by applying doctrinal research, a new focus c...

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Bibliographic Details
Main Authors: Daniel COETSEE, Pieter BUYS
Format: Article
Language:German
Published: Babeș-Bolyai University 2016-12-01
Series:Studia Universitatis Babeș-Bolyai. Philosophia
Subjects:
Online Access:https://studia.reviste.ubbcluj.ro/index.php/subbphilosophia/article/view/5269
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