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US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread.
They claim that their effort adds to the discussion of (a) the merits of business planning, (b) data replication and extension, (c) sample selection bias, (d) evaluation of normative research and (e) publication standards.
This article constructs a non-financial index system for quality assessment on listed companies with seven categories, 20 sub-categories and 51 basic indicators in accordance with the concept of total quality management and referencing foreign normative research on quality engineering and practice in China.
3) Domestic scholars are mainly engaged in empirical study, and therefore, there is a lack of normative research.
This new era in institutional interaction creates a host of fresh empirical and normative research questions for scholars.
First is the normative research pathway followed in mainstream law schools, which focuses on the function and structure of case-filing procedures, the escalation of standards for case filing, and legitimacy constraints introduced by changes in legal policy (Zhang 2009b).
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This pre-normative research work may support future co-normative work for the establishment of European standards for measuring the mechanical properties of agricultural nets.
In this respect, a pre-normative research is being undertaken at BRRC as a first step towards evaluation of the life time of these photo-active air purifying products.
The overall objective of the MULTITEXCO project is to scientifically and technologically characterize the latest achievements within the technical textile sector for the development of Guidelines and Pre-normative research, enabling future standards at EU level.
Basic, applied and pre-normative research are all needed to overcome these barriers and make in situ bioremediation more reliable, robust and acceptable to the public, as well as economically more competitive.
Given the still considerable number of accounting researchers carrying out normative accounting research in the German-speaking area and the fact that this line of research also exists in other parts of the world (e.g. Rutherford 2010 for the UK; Miller and Bahnson 2010 for the US) it might be a fruitful avenue for those researchers to open up more to the international community.
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