Watts and Zimmerman use inductive methods. Normative theories have a value judgement. Watts and Zimmerman's study is descriptive. Chambers and Sterling's articles are normative. 20 is descriptive.
Deductive research is based on a closed, non-empirical system.
There are more striking differences between inductive and deductive systems. We have not really explored this divide in accounting. In practice, deductive and inductive reasoning are often complementary. We will not know without more evidence. Science is not always exact.