Positivism and “alternative” accounting research

Major, Maria

doi:10.1590/1808-057x201790190

Cited by 22 publications

(21 citation statements)

References 13 publications

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“…This type of research has been criticized by various researchers (e.g., [53][54][55]), who have identified serious problems in terms of developing knowledge and innovation in the research area, impeding consideration of questions that do not methodologically fit into "positivist logic", and that cannot be expressed numerically. For these researchers, the simplification and reduction of reality via its quantification, and the formulation of hypotheses, have not contributed to a better understanding of management accounting and to predicting its development [56] (p. 174).…”

Section: Alternative Approach To Management Accounting Researchmentioning

confidence: 99%

“…[8,59,60]. Alternative researchers describe the essence of reality as something that is subjective, abstract, and complex, being a product of social and human practices; for these researchers, it is impossible to quantify and reduce reality, in contrast to what positivists believe [56] (p. 174). Based on this assumption, the alternative approach may entail expanding the basis on which management accounting is conceptualized.…”

Section: Alternative Approach To Management Accounting Researchmentioning

confidence: 99%

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The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries

Zyznarska-Dworczak

2018

Sustainability

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Central and Eastern European countries undergo many political, structural, social and economic changes, with growing public awareness of the need for corporate sustainability among them. These changes influence all business activities of companies; the management accounting system, however, is particularly susceptible to the effects of these changes. Management accounting research is usually carried out using a conventional, mainstream approach, followed by most scientific researchers analyzing management accounting. This paper aims to promote the perception of the changes and prospects of the development of management accounting in Central and Eastern European countries with in-depth consideration of corporate social responsibility, viewing the role of accounting in a wider social, ethical, environmental, cultural and historical context. Therefore, the aim of this study is to contribute to the understanding of sustainable management accounting in the context of socioeconomic transformations and developments in these countries, in the research perspectives of alternative management accounting. The paper relies on theoretical and methodological triangulation, using inductive and deductive reasoning as well as descriptive and comparative analysis. A bibliometric analysis, based on the scientific paper in Web of Science' database relating management accounting research in Central and Eastern Europe countries in 1945-2017, reveals key trends in changes in the field of management accounting research, and allows us to anticipate the direction of future research in this region. The results of research in these areas determine the future growth, importance, and character of the sustainable management accounting practices of companies from Central and Eastern Europe. It offers findings which are potentially useful for both theory and practice.

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Section: Alternative Approach To Management Accounting Researchmentioning

confidence: 99%

Section: Alternative Approach To Management Accounting Researchmentioning

confidence: 99%

The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries

Zyznarska-Dworczak

2018

Sustainability

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“…Menurut Chariri dan Ghozali (2003), dengan adanya penelitian-penelitian akuntansi atau artikel-artikel yang terbit di sejumlah jurnal akuntansi seperti Journal of Accounting Research, The Accounting Review, membuka topik yang baru bagi penelitian akuntansi sehingga adanya hal-hal yang baru untuk diteliti oleh mahasiswa akuntansi di Universitas Klabat dan banyaknya artikel-artikel yang telah terbit pada beberapa jurnal akuntansi tersebut memperlihatkan bahwa penelitian akuntansi telah berkembang dengan cepat. Perkembangan dengan cepat tersebut dilihat dari penelitian akuntasi yang dari pendekatan positivism, yaitu penelitian yang digunakan untuk menggabarkan pendekatan studi secara realistis secara khusus bergantung pada bukti ilmiah untuk mengungkapkan sifat sebenarnya dari bagaimana realistis tersebut beroperasi (Major, 2017), mulai bergeser pada pendekatan alternative dimana sudah mulai menggunakan metodologi penelitian yang variative yaitu dari cabang ilmu pengetahuan sosial lainnya tentu saja untuk pengembangan penelitian akuntansi itu sendiri.…”

Section: Pendahuluanunclassified

Meta-Analisis Skripsi Akuntansi Di Universitas Klabat

Waworuntu

Sumanti

Waworuntu³

2020

KAR

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Tujuan dari penelitian ini adalah untuk menentukan pemetaan dan tren penelitian akuntansi di Universitas Klabat menggunakan meta-analisis. Dalam penelitian ini, 131 judul penelitian akuntansi dianalisis untuk periode 2012-2020. Untuk mencapai tujuan penelitian, tesis ini menggunakan metode analisis data dalam bentuk analisis kualitatif dengan teknik analisis konten kualitatif (kualitatif content analysis). Hasil analisis menemukan 2 klasifikasi utama bidang penelitian, terutama Accounting Choice adalah tujuan utama dalam penelitian ini dan Pilihan Non-Accounting Choice. Dalam Accounting Choice terdapat 3 sub-kategori: a) Accounting Choice: Investor, b) Accounting Choice: Kreditor, c) Accounting Choice: Pemerintah / Pajak, sedangkan untuk Non-Accounting Choice ditemukan 4 sub-kategori: a) Non-Accounting Choice: Audit, b) Non-Accounting Choice: Sistem Informasi Akuntansi, c) Non-Accounting Choice: Keuangan, dan d) Non-Accounting Choice: Ekonomi. Temuan penelitian kami dapat disimpulkan bahwa hasil penelitian akuntansi di Universitas Klabat, penelitian yang paling banyak dilakukan adalah di bidang Non-Accounting Choice: Keuangan dan area topikal seperti Kredit, Audit, AIS dan Pajak adalah area penelitian yang jarang diteliti. Kata kunci: Meta-analisis, penelitian akuntansi, accounting choice

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“…Edwards et al (2013) deem Robert Sterling, George Staubus, Yuji Ijiri, and Arthur Thomas the ""golden age" accounting theorists" who formed the Accounting Researchers International Association (ARIA) in 1974. A reader who is interested in the application of the theory of elitism in accounting sociology may want to refer to other studies (e.g., Al-Adeem, 2017a;Fogarty, 2011;Gaffikin, 1988;Lee 1995Lee , 1997Lee , 1999Lee , 2009Lee & Williams, 1999;Lee & Wolnizer 2012;Major, 2017;Reiter & Williams, 2002, Reiter, 1998, Rodgers & Williams, 1996Sy & Tinker, 2005, Tinker & Puxty 1995Tuttle & Dillard, 2007;Williams, 1989;2000Williams & Rodgers, 1995).…”

Section: Accounting Sociology: Applying the Theory Of Elitismmentioning

confidence: 99%

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

Al-Adeem¹

2019

ijafr

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Several efforts have been made towards basing the practices of corporate accounting on reasoning. This article critiques Understanding Mattessich and Ijiri: A Study of Accounting Thought to expand some of the topics currently relevant to the accounting discourse. The following two claims may be needed for further clarification. Mattessich"s and Ijiri"s presuppositions towards reality actually contribute to reality, as each one of them perceived it as an objective construct, but this idea is challenged in this article. In conceptualizing the practice of accounting, Mattessich may not explain how corporate accounting is perceived. A suitable extension of the book"s topic is thus discussing positive accounting research, elitism in accounting research. More sources on the topics of "accounting sociology" by applying the theory of elitism, "positive accounting research", and "citation analysis" are provided as well. Reading the book may be deemed for accounting researchers trained in the positive traditions as a voyage in "the land of wonder," but is nonetheless thought-provoking.

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Positivism and “alternative” accounting research

Cited by 22 publications

References 13 publications

The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries

The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries

Meta-Analisis Skripsi Akuntansi Di Universitas Klabat

Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought

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