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회계학의 해석적 방법론
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회계학의 해석적 방법론

  • 김석웅
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  • 교육과학사
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  • 2017-08-28 출간
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  • 656페이지
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  • 195 X 266 X 29 mm /1345g
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  • ISBN 9788925412009
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출판사서평

사회과학방법론의 삼대 분야라고 할 수 있는 실증적 방법론, 비판적 방법론, 해석적 방법론 중에서 실증적 방법론의 경우는 거의 대부분의 우리나라 (회계학을 포함한) 사회과학에서 주류를 차지하고 있지만, 회계학에서 비판적 방법론이나 해석적 방법론의 경우는 다소 생소한 측면이 없지 않으며, 전공자도 매우 희박한 실정이다.
실증적 방법론을 양적 방법론이라고도 하며, 비판적 방법론이나 해석적 방법론을 질적 방법론이라고도 하는데, 해석적 방법론이 많은 비중을 차지하고 있어서, 좁은 의미로는 질적 방법론이 해석적 방법론을 의미하기도 한다. 해석적 방법론의 경우는 비판적 방법론의 경우보다는 이해하기가 다소 쉬울 것이며, 독자들이 인내심을 가지고 현상학이나 해석학 등의 전공자부터 도움을 받는다면 큰 도움이 될 것이다.

목차

머리말 / 3

제1부 서 론
제1장 서 론 ······································································13

제2장 회계학방법론 ·····························································21
제1절 연구의 의의 ·························································21
제2절 회계학방법론 ························································25

제3장 해석적 방법론 ····························································37
제1절 해석적 방법론의 의의 ···············································37
제2절 해석적 방법론의 역사 ···············································43
제3절 해석적 방법론의 철학적 배경 ·······································48
제4절 해석적 방법론의 철학적 가정 ·······································81
제5절 해석적 방법론의 연구설계와 과정 ·································100
제6절 해석적 방법론의 특징 ··············································110
제7절 소결 ································································122

제4장 해석적 회계학연구 ·····················································145
제1절 해석적 회계학연구의 의의 ·········································145
제2절 해석적 회계학연구의 특징 ·········································154
제3절 소결 ································································158

제2부 해석적 방법론의 이론
제5장 이론의 의의 ·····························································169

제6장 상징적 상호작용론 ·····················································180
제1절 상징적 상호작용론의 의의 ·········································180
제2절 이론적 배경 ························································181
제3절 상징적 상호작용론과 회계학연구 ··································196
제4절 소결 ································································201

제7장 일상생활방법론 ·························································210
제1절 일상생활방법론의 의의 ············································210
제2절 이론적 배경 ························································212
제3절 일상생활방법론과 회계학연구 ······································221
제4절 소결 ································································224

제8장 행위자연결망이론 ·······················································228
제1절 행위자연결망이론의 의의 ··········································228
제2절 이론적 배경 ························································230
제3절 행위자연결망이론과 회계학연구 ····································238
제4절 소결 ································································256

제9장 구조화이론 ······························································271
제1절 구조화이론의 의의 ·················································271
제2절 이론적 배경 ························································273
제3절 구조화이론과 회계학연구 ··········································285
제4절 소결 ································································298

제10장 제도이론 ································································311
제1절 제도이론의 의의 ···················································311
제2절 이론적 배경 ························································314
제3절 제도이론과 회계학연구 ············································323
제4절 소결 ································································340

제3부 해석적 방법론의 연구방법
제11장 연구방법의 의의 ·······················································355

제12장 실행연구 ································································361
제1절 실행연구의 의의 ···················································361
제2절 실행연구의 역사적 배경 ···········································365
제3절 실행연구의 종류 ···················································368
제4절 실행연구의 연구과정 ···············································372
제5절 실행연구와 회계학연구 ············································378
제6절 소결 ································································384

제13장 민속지학 ································································395
제1절 민속지학의 의의 ···················································395
제2절 민속지학의 역사적 배경 ···········································400
제3절 민속지학의 종류 ···················································402
제4절 민속지학의 연구과정 ···············································406
제5절 민속지학과 회계학연구 ············································413
제6절 소결 ································································418

제14장 근거이론 ································································428
제1절 근거이론의 의의 ···················································428
제2절 근거이론의 역사적 배경 ···········································431
제3절 근거이론의 종류 ···················································433
제4절 근거이론의 연구과정 ···············································436
제5절 근거이론과 회계학연구 ············································441
제6절 소결 ································································452

제15장 사례연구 ································································461
제1절 사례연구의 의의 ···················································461
제2절 사례연구의 역사적 배경 ···········································467
제3절 사례연구의 종류 ···················································469
제4절 사례연구의 연구과정 ···············································478
제5절 사례연구와 회계학연구 ············································488
제6절 소결 ································································490

제4부 자료수집·분석방법
제16장 자료수집·분석방법의 의의 ··········································503

제17장 자료수집방법 ···························································511
제1절 면접 ································································511
제2절 관찰 ································································523
제3절 문서수집 ···························································528
제4절 소결 ································································535

제18장 자료분석방법 ···························································540
제1절 대화분석 ···························································540
제2절 담론분석 ···························································543
제3절 서사분석 ···························································552
제4절 내용분석 ···························································563
제5절 소결 ································································569

제5부 결 론
제19장 결 론 ····································································589

부 록
부록: 현장연구 ··································································609
제1절 현장연구의 의의 ···················································609
제2절 현장연구의 유형 ···················································614
제3절 현장연구에서 이론의 역할 ·········································617
제4절 현장연구의 실시 ···················································619
제5절 소결 ································································633

찾아보기 ·········································································640

저자소개

저자 김석웅은
부산대학교 상과대학 경영학과 졸업(경영학사)
서울대학교 대학원 경영학과 수료(경영학석사)
부산대학교 대학원 회계학과 수료(경영학박사)
호주 Monash University, Visiting Professor
한국학술진흥재단 해외파견교수(1998년 1월~1999년 1월)
미국 UC Berkeley(Haas School), Visiting Scholar(2006년 8월~2007년 8월)
현재 동의대학교 상경대학 회계학 교수
저서
회계학의 비판적 방법론(교육과학사, 2014) 외 다수.

도서소개

▶ 이 책은 회계학의 해석적 방법론을 다룬 이론서입니다. 회계학의 해석적 방법론의 기초적이고 전반적인 내용을 학습할 수 있습니다.
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