The scientific method refers to the formal procedures used to derive the laws and principles that govern scientific disciplines, such as physics and chemistry, and is therefore not used in the published research on accounting.

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While the scientific method may not be explicitly stated in accounting research, many accounting studies will still use similar research procedures and statistical analyses. Additionally, many accounting researchers rely on empirical evidence to support their findings, which is a key aspect of the scientific method.

The Scientific Method Refers to the Formal Procedures Used to Derive