Apakah Paradigma Nonpossitivsm (Interpretif, Kritis dan Posmodernis) dalam Akuntansi ”Ilmiah”?

Abstract

This study aims to show that the non-positive paradigm, namely interpretive, critical and postmodernist, is scientific research. The technique used in this research is literature study by collecting literature either through journals, articles, news, books, and websites related to scholarship in a non-positive paradigm, namely interpretive, critical and postmodernist. The results show that there are several opinions that state non-scientific research methods are unstructured, subjectivity, can be accounted for, but the truth is subjective, differences with journalistic work, escape from statistics, and accounting originates from mathematics. Some of the previous statements can be countered by proving that the non-positive paradigm is scientific. In addition, there are several scientific criteria that are fulfilled by the non-positive paradigm, namely the purpose of scientific thinking, namely obtaining in-depth information, scientific truth with relevant methods and systems and using deductive / inductive analysis methods. There are several main problems that become criticisms in non-positive research, namely validity and validity, as well as research structure. In making it happen, it is done by testing the validity of the data in qualitative research. In the research structure, the interpretive, critical and postmodernist paradigm already has many examples of procedures, structures and methods so that we can use these examples to model and structure our research and perform data validation and reliability so that the results become scientific. The limitation of this research is that there are several sources of information that researchers need but not in the literature review.

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