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From Association to Explanation: Strengthening Research Design and Causal Reasoning in Accounting Scholarship.

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Title: From Association to Explanation: Strengthening Research Design and Causal Reasoning in Accounting Scholarship.
Alternate Title: Da associação à explicação: fortalecendo o desenho de pesquisa e o raciocínio causal na pesquisa em contabilidade.
Authors: Motoki, Fabio Yoshio Suguri1 fabio.motoki@utrgv.edu, Neto, Valdemar Pinho2 valdemar.pinho@fgv.br, Rangel, Victor3 victorrsr@al.insper.edu.br
Source: Advances in Scientific & Applied Accounting. Jan-Apr2026, Vol. 19 Issue 1, p10-9. 18p.
Database: Business Source Ultimate
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  Data: <searchLink fieldCode="JN" term="%22Advances+in+Scientific+%26+Applied+Accounting%22">Advances in Scientific & Applied Accounting</searchLink>. Jan-Apr2026, Vol. 19 Issue 1, p10-9. 18p.
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        Value: 10.14392/ASAA.2026190101
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      – Code: eng
        Text: English
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      – TitleFull: From Association to Explanation: Strengthening Research Design and Causal Reasoning in Accounting Scholarship.
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              Text: Jan-Apr2026
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              Y: 2026
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              Value: 19
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