Formerly Graduate School of Industrial Administration (GSIA)
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Pierre Jinghong Liang
Associate Professor of Accounting

An Invitation to Theory

Pierre Jinghong Liang
Carnegie Mellon University
 

China Journal of Accounting Research, 2010, vol.3, No 1, p.1-12.

The essay is based on a plenary speech given by Pierre Jinghong Liang at the Fourth Symposium of China Journal of Accounting Research (CJAR) held at Beijing, China on December 17-18, 2010.
 
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2007-December Draft
 
Abstract
In this essay, I wish to invite young scholars to learn, use, and contribute to accounting theory. In this invitation, I argue theory has lineage, is important and can be fun. Its lineage comes from the post-WWII scientific revolution in management education and research. Theory is important because it is the successful interaction between theory and empirical work that ultimately advances an academic discipline. Theory can be fun because when done well, learning, using and contributing to theory can be an enjoyable activity for all scholars, either as consumers or as producers of theory. The essay is based on a plenary speech given by the author at the Fourth Symposium of China Journal of Accounting Research (CJAR) held at Beijing, China on December 17-18, 2010.
 
 
 
   

  English Version
Last updated March 6, 2011
send comments to liangj@andrew.cmu.edu 		Chinese Version
Last updated January 6, 2004
send comments to liangj@andrew.cmu.edu