Dr. Riahi-Belkaoui calls for new, higher standards of research into accounting and its problems. To understand this he compares the perspectives or "visions" used by researchers in other fields to what is desirable in the accounting field, outlining six areas for critical concern to accounting professionals and scholars. Out of this readers will get a better understanding of exactly what is meant by higher standards in research methodology, greater confidence in its outcomes, and a more complete understanding of how complex the research process in accounting really is. Practicing accountants, academics, businesspersons, and others working in the social sciences will gain new insights into the problems that accounting faces, and how the search for solutions can be best undertaken.