id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-8148	Zalaghi, Hasan; Khazaei, Mahdi	The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting	2016	15	.pdf	application/pdf	7079	429	46	Considering the impact of accounting theory on standard setting, the main aim of this study is to explore the role of deductive and inductive reasoning in the development of accounting theory and setting accounting standards. Furthermore, regarding the fact that accounting research is the joint connection between accounting theory and standards, the role of these reasoning approaches on the integrity of this connection is studied.	cache/ajfa-8148.pdf	txt/ajfa-8148.txt