Making Sense of Research Into the Organizational and Social Aspects of Management Accounting: A Review of Its Underlying Assumptions [1]

The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting

“…In the field of accounting, a particular interpretation of ANT emerged in the 1990s as a response to the traditional functionalist studies (e.g., Littleton, 1933;Sombart, 1924;Yamey, 1959) and the more recent interpretive ones of accounting phenomena (e.g., Hopper & Powell, 1985;Hopper, Storey, & Willmott, 1987;Willmott, 1983) that had emerged in the 1980s. Among the interpretive researchers at the time, there was a consensus that functionalist approaches tended to undermine the accounting phenomena under consideration, reducing the explanations downwards to technical details considered as being detached from the larger social context.…”

Empirical Analysis of Non Performing Assets Related to Private Banks of India

“…; Hopwood, 1988. ; Lee, 1989).In contrast, nonpositivism paradigm is considered to be able to overcome the wide gap between the accounting research and the accounting practices since interpretivism paradigm gives detail insight from an accounting practice which can't be found in literature (Richardson, 2012); it emphasizes on the comprehension and criticism of a process and it proposes a comprehension about a unique and different thing (Parker, 2012); it approaches on the existing reality as well as in-depth (Hopper & Powell, 1985) and case-oriented study on some cases or a single case (Finlay, 2006). Unfortunately, the validity and reliability of nonpositivism paradigm are frequently being questioned (Young & Selto, 1993).…”

“…Parker (2012) stated that non-positivism paradigm is more deeply in understanding and critic on the process and give the understanding about something unique and different. The main objective from the non-positivism paradigm is to approach the exits reality (Hopper & Powell, 1985). The non-positivism paradigm is a research that is conducted in a certain setting in the real life with the purpose to investigate and understand the phenomenon: what happened, why is it happened, and how is it happened.…”

Bridging the gap between theory and practice in management accounting

“…There is a significant and influential stream of management accounting research that is based on the positivist view (Hopper and Powell, 1985;Labro and Tuomela, 2003). The positivist view originates from the natural sciences and, in its most extreme form, focuses on the production of knowledge which is invariable in time and space, seeks law-like generalizations and formulates deterministic theories (Burrell and Morgan, 1979;Hopper and Powell, 1985;Lukka and Suomala, 2014;Lukka, 2014).…”

“…The positivist view originates from the natural sciences and, in its most extreme form, focuses on the production of knowledge which is invariable in time and space, seeks law-like generalizations and formulates deterministic theories (Burrell and Morgan, 1979;Hopper and Powell, 1985;Lukka and Suomala, 2014;Lukka, 2014). It is based on the assumption that management universalities exist and that theory concerning cause and effect relationships between managerial interventions and their effects can be developed and that such theories enable the making of predictions and the regulation of human behavior.…”