Advantages and disadvantages of traditional independent computing

The advantages and disadvantages of normative and empirical accounting theories are 1. Advantages and disadvantages of standard accounting. Standardizing accounting research methods is one of the mature advantages. Induction and deduction, as the research methods of standard accounting, have a long history and are one of the more perfect research methods. Deduction is a logical research method. The research of standard accounting can be verified in theoretical practice, and the theoretical proposition is logical verification. At the same time, it can also test the existing theory, which is helpful to find mistakes and internal contradictions in the theory as soon as possible. This is of great significance for theoretical argumentation. The second advantage of standardization is that it can develop accounting practice and accounting theory well. Accounting should standardize the variety and standardization of accounting practice and surpass the existing accounting practice and accounting theory as far as possible. Provide high-quality accounting information for global economic integration. But standard accounting also has some systematic defects. The first is the defect of methodology. Mainly ignoring the premise of hypothesis and test. So many hypotheses have not been verified and cannot be called theories. Theories based on this assumption are often unrealistic and lack practical significance. If these assumptions are wrong, then it can be concluded that the theory is wrong on this assumption. Secondly, the research methods are flawed. Inductive and deductive methods pay attention to qualitative analysis, but not quantitative analysis. Quantitative analysis sheet is not a sign of the difference and connection between transactions. If there are many variables, qualitative analysis is unscientific. Standard accounting neglects to study the behavior of accounting subjects and does not consider the economic consequences of accounting information. It is not enough just for the overall interests of different interest groups. The standard accounting results have strong personal opinions, no empirical verification, and a feeling of behind closed doors. 2. Advantages and disadvantages of empirical accounting. First of all, the research method of empirical accounting is more scientific. Mainly because of the combination of qualitative and quantitative research methods. The data analysis mainly adopts qualitative methods for logical analysis. To verify the hypothesis, quantitative methods are mainly used to make the conclusion more scientific and accurate. The second empirical accounting research is combined with accounting practice and has important practical significance. Empirical accounting research not only explains the existing accounting practice, but also studies those accounting phenomena that are unobservable and have occurred but cannot be explained by data analysis. Finally, empirical accounting research focuses on the behavior and motivation of accounting subjects. And introduced a large number of economic research results, thus expanding the scope of accounting theory research. Empirical accounting companies are a combination of various contractual relationships. It also analyzes the attitudes of various interest groups to protect their own interests in the face of accounting standards. Draw many conclusions that standard accounting research can't draw. However, empirical accounting also has many limitations. First of all, the empirical evidence and truth used in the research are very limited, and there is a certain probability in proving common topics. Empirical accounting attaches importance to quantification and modeling, ignoring some secondary factors, which leads to the lack of systematicness of research. Another kind of empirical accounting should not completely exclude value judgment, which is not very reasonable. For accounting researchers, agents cannot completely avoid the interference of personal preferences. Finally, empirical accounting lags behind normative accounting in time. Empirical accounting always establishes mathematical models when the sample data is sufficient, so that accounting standards are often released after several years, which has a serious lag.