What is the difference between the deductive an inductive processes of developing a theory? - Developing a theory using inductive reasoning commences with observing definable activities and actions, which form the basis for inferring the principles that conform to the observations. The theorist would then attempt to infer higher-level assumptions and objectives. Developing a theory using deductive reasoning commences with setting objectives, which may be based on assumptions. For example, an objective of providing information that is useful for decision making involves assumptions about the users of financial statements and their information needs for decision making. Principles (e.g., that items reported in financial statements should be faithfully represented) are derived logically from both the objectives and the assumptions. Definitions and observable actions are, in turn, derived from the principles. Thus, under inductive reasoning, observations of practice lead the development of principles. However, under deductive reasoning, the objectives and principles lead to the actions prescribed by the theory.
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