Open AccessNonpositivism in Behavioral Accounting Research: Initiated a Collaboration of Paradigm
Author(s) -
Theresia Woro Damayanti
Publication year - 2014
Publication title -
international journal of management excellence
Language(s) - English
Resource type - Journals
ISSN - 2292-1648
DOI - 10.17722/ijme.v3i1.119
Subject(s) - accounting research , paradigm shift , positivism , psychology , accounting , knowledge management , management science , engineering ethics , computer science , business , epistemology , economics , engineering , philosophy
The purpose of this article is to explain how a paradigm can affect research results and how a paradigm apparently is no longer relevant in answering a practice, especially in behavioral accounting research. In addition, this article also want to describe what is the appropriate paradigm for development associated with behavioral accounting research. This article suggests that the failure of behavioral accounting research to narrow down between the research and practice of accounting due to the paradigm used in behavioral accounting research. Based on the characteristics of the behavioral accounting research interpretivism paradigm is more suitable. However, between positivism and interpretivism paradigm has advantages and disadvantages of each, and therefore the collaboration between the two is necessary.