This fourth edition builds on those features that proved to be so successful in the three previous editions. The aim remains to provide an insider’s view of the research process, by focusing on the actual choices made in the conduct of accounting research projects. In doing so we emphasise the importance of planning and preparation, in order to have a realistic perception of what might go wrong, so that appropriate corrective action can be taken. We must, however, acknowledge that no single author can be an expert in all research methods; this author is no exception. My own publications will readily reveal a preponderance of studies concerning experimental methods and the use of archival data; there are fewer instances of studies using survey and field study methods. It would be unwise of me to claim expertise in the implementation of all such methods, so this book must necessarily lean heavily on the work of others. For the same reasons, and because of pressure of space, this book does not address issues of finance, capital markets research or stock-price-related accounting research on the fringes of finance. The reactions of readers to the first three editions of the book have been most encouraging, but they have highlighted the acknowledged weaknesses of earlier editions, most notably with regard to ‘theoretical foundations’ and ‘qualitative methods’; new sections have been added to this text to address these weaknesses.

这第四版建立在那些在前三个版本中被证明是如此成功的功能。目的仍然是提供一个内部人士对研究过程的看法，重点是在进行会计研究项目时所作的实际选择。为此，我们强调计划和准备的重要性，以便对可能出现的问题有一个现实的认识，以便采取适当的纠正措施。然而，我们必须承认，没有一个作者可以成为所有研究方法的专家；这位作者也不例外。我自己的出版物很容易揭示实验方法和档案数据使用的研究占优势；使用调查和实地研究方法的研究实例较少。我声称自己在所有这些方法的实现方面拥有专业知识是不明智的，因此这本书必须大量依赖其他人的工作。出于同样的原因，由于篇幅的压力，本书不涉及金融学、资本市场研究或与股价相关的会计研究的边缘地带。读者对书的前三个版本的反应是最令人鼓舞的，但他们强调了早期版本公认的弱点，尤其是在“理论基础”和“定性方法”方面；本文增加了新的章节来解决这些弱点。