Critical Synthesis of Conference Papers.

The article presents information on various papers discussed at the conference title "The Conference on Empirical Research in Accounting." The author states that scholar Carl Nelson made an attempt to link all research to empiricism and explains that all research had to have an empirical base. He says that Nelson found that the proper order is not that all research has to be empirical but rather that research has to be tested. The article states that it has become a well-known precept in science that one can not ever prove anything by observation.