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In aaccounting research, the model used would be called analytical modeling, which consists of sstudies that use models with no specific underlying economic theory but use mathematical techniques. The mathematical formulas are applied to test and establish laws and accounting practices. Simulation, or the practice where the analysis is so complex that it requires a computer, is also an example of an inductive accounting practice research methodology.
Finally, pragmatic research utilizes pragmatic validity, which views research from a prescriptive-driven perspective. For example, solutions to problems that actually occur in the complex and high field of practice are developed in a way that, while valid for a specific situation, need to be adjusted according to the context in which they are to be applied. In the accounting area, general...
Another example of an accounting research methodology that consists of pragmatic research is economic modeling, or studies which bring economic analysis to bear on a topic; they may be mathematical or verbal models (Fleming et.al., 2000). Papers based on information economics or economic choice theory are included here (Fleming et.al., 2000).
Conclusion
As discussed above, accounting research stems from basic research principles.
Bibliography
Blaikie, N. (2007). Approaches to Social Inquiry. ISBN 0745634486.
Fleming, R., Graci, S. & Thompson, J. (2000). Dawning of the Age of Quantitative/Empirical Methods in Accounting Research. The Accounting Historians
Journal. (June 2000).
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