EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 10, Number 2, Year 2022

EMPIRICAL RESEARCH FROM EXISTING SPECIALTY LITERATURE IN DATABASES IN THE FIELD OF THE ACCOUNTING PROFESSION AT INTERNATIONAL LEVEL
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Author(s): Maria Gherman Bursuc, Marian Socoliuc
DOI: 10.4316/EJAFB.2022.10214
Abstract: The potential of systematic empirical research to contribute to the development of the accounting profession has been increasingly supported in recent years. Such a paper is frequently reviewed in a conventional narrative manner, but in her commentary on "empiricism" in business ethics, it is recommended that the accumulated number of empirical studies be accompanied by the application of meta-analysis techniques. Unlike narrative analysis, meta-analysis provides a disciplined and explicit method of reviewing quantitative research, the general goal being to obtain statistically valid conclusions about a particular body of research. It is further emphasized that, in addition to dealing with published studies in business ethics, meta-analysis could be usefully used in the service of business ethics through reviews of relevant studies published in other literatures.
Keywords: Accounting Literature; Accounting Profession; Accounting Education; Accounting Theories; Accounting Profession.
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