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Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law

Yuri Biondi

Accounting, Economics and Law – A Convivium2025https://doi.org/10.1515/ael-2021-0089article
AJG 2ABDC B
Weight
0.43

Abstract

Many empirical studies in social sciences including accounting, economics and finance apply a mathematical model to fit data in view to infer association between variables, or predict further serial values. Restricted by normal distributions and linear regression analysis, many studies neglect to address (i) the conceptual frame of reference and analysis overarching scientific endeavour (design); and (ii) the relationship between data and the phenomenon under investigation (morphology). This note discusses some consequences of this neglect of design and morphology, by pointing to accounting systems that stand behind data, and the conceptual framework which is needed to back and ground scientific research.

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https://doi.org/https://doi.org/10.1515/ael-2021-0089

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@article{yuri2025,
  title        = {{Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law}},
  author       = {Yuri Biondi},
  journal      = {Accounting, Economics and Law – A Convivium},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1515/ael-2021-0089},
}

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Evidence weight

0.43

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.32 × 0.4 = 0.13
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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