Accounting has pursued its path as a science over the past 30 years, setting aside the debate over whether it is a science or a technique. While the considerable progress made during this period cannot be denied, it is necessary to reflect once more on how scientific methods can be applied to accounting research. Accounting as a science cannot inevitably ignore issues of philosophy of science. Philosophical issues such as the definition of terminology used in accounting, the establishment of fundamental propositions, matters of value judgment, and the comprehensive interpretation of verified theories need not be separately classified as philosophy; since they provide the foundation for scientific methods even when studied within science, they should be included within the academic domain of accounting. The pursuit of scientific methods has given rise to the inverted tendency of selecting only those research topics amenable to scientific methods. We observe the phenomenon of important research topics being excluded from investigation when existing scientific methods prove insufficient. When existing analytical or empirical methods are not feasible, academic research should be conducted using logical reasoning—the rigorous development of logic according to reason. Although temporary until scientific methods become available, this can serve as an excellent means of scholarly research. Important research topics should no longer be neglected due to the methodological problem of scientific methods being unavailable.