The Connection between Research and Concept Development in Accounting and Other Management Sciences

Abstract

In this paper the attention is focused on the close connection between the research process and the application of its elements in accounting and other management sciences, leading to the formation of new concepts. These concepts aim at developing the existing specialized literature, starting from the theoretical structure and substantiating with applicative elements that forms a whole at a practice level. The paper includes notions and concepts presented from the general level to the particular level, exemplifying the information described through the prism of one's own experiential research.

Keywords

• accounting
• management sciences
• research
• concept
• development
• innovation