The Application of Empirical Study in Accounting Education: An Example of Internal Control and Cash Dividend

As an important development trend for accounting higher education, accounting empirical teaching plays a fundamental role in enriching and improving researching methods in accounting fields. This paper starts from the relationship between internal control and cash dividend policy, combines with author’s accounting teaching experience for years, follows the general research ideas of questions raising, questions analysis, questions solving, and from the aspects of theoretical analysis, literature review, research hypothesis, research methods, empirical process and results discussion to make a detail description on accounting empirical teaching methods and process. The results show that there is a significant positive correlation between internal control and cash dividend policy, and this kind of correlation shows different influence intensity according to the difference of company nature. Through the research of this paper, it can make the relevant educator further clarify the process and methods of the accounting classroom empirical teaching, which is of great significance to popularize and enhance the application of accounting empirical research methods in accounting field.