Formal theory and empirical research are complementary in building and advancing the body of knowledge in accounting in order to understand real-world phenomena. We offer thoughts on opportunities for empiricists and theorists to collaborate, build on each other's work, and iterate over models and data to make progress. For empiricists, we see room for more descriptive work, more experimental work on testing formal theories, and more work on quantifying theoretical parameters. For theorists, we see room for theories explicitly tied to descriptive evidence, new theories on individuals' decision making in a data-rich world, theories focused on accounting institutions and measurement issues, and richer theories for guiding empirical work and providing practical insights. We also encourage explicitly combining formal theory and empirical models by having both in one paper and by structural estimation.

中文翻译：

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会计理论与实证研究的桥梁

形式理论和实证研究在构建和推进会计知识体系以理解现实世界现象方面是互补的。我们为经验学家和理论家提供了关于合作机会的想法，以彼此的工作为基础，并迭代模型和数据以取得进展。对于经验主义者来说，我们看到了更多描述性工作、更多测试形式理论的实验工作以及更多量化理论参数的工作的空间。对于理论家来说，我们看到了与描述性证据明确相关的理论、在数据丰富的世界中关于个人决策的新理论、专注于会计制度和计量问题的理论以及用于指导实证工作和提供实践见解的更丰富的理论的空间。我们还鼓励通过将形式理论和实证模型明确地结合在一篇论文中并通过结构估计。