Open AccessReality and Accounting: The Case of Accounting Research with Interpretive Approaches
Author(s) -
Yudhanta Sambharakreshna
Publication year - 2021
Publication title -
jrak : jurnal riset akuntansi and komputerisasi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2581-2343
pISSN - 2086-4264
DOI - 10.33558/jrak.v12i2.2707
Subject(s) - positivism , social reality , accounting research , accounting , process (computing) , management accounting , positive accounting , sociology , epistemology , accounting information system , financial accounting , social science , business , computer science , philosophy , operating system
Economic reality plays an important role in accounting practice and standard setting process. The positivism paradigm view reality as independently existing, and interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.