THEORETICAL BASIS, HYPOTHESIS AND CONSTRUCT IN ACCOUNTING STUDIES

Abstract

The present study aims at contributing to the understanding of distinct concepts about theoretical basis, hypothesis and construct by presenting, discussing, explaining and exemplifying the meanings of such concepts, their conceptual definitions, operational definitions and constructs in studies carried out in the Accounting area. Theory plays a relevant role in developing scientific knowledge since it represents the highest level of science epistemology. Hypotheses are a powerful tool for advancing knowledge since they can be tested. However, to be able to empirically explore a theoretical concept, one needs to translate the concept statement into a relation with the real world, based on variables, and on observable and measurable phenomena, in other words, one needs to elaborate a construct and operationalize it. Therefore, it is possible that the ones who are interested in the findings of a specific study share the same understandings about the concepts, definitions, possible constructs and variables included in the study, thus, comprehending findings, conclusions and limitations of the study in a similar manner. The present study contributes to the area by highlighting the intention of correct understanding and usage of these essential categories of the scientific and professional discourse, according to the theoretical background.