Srinidhi, Bin N. - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 149-166
relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the … issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization - the … conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the …