MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS
Abstract
This paper discusses the methodology dominantly used in accounting research, namely, mainstream accounting research methodology. This methodology which relies on the methodology of natural sciences and is called hypothetico-deductive approach assumes that human beings are passive objects and has no power to create social realities. As a result, accounting tends to be seen as an objective information separated from its social environment.
This belief has created many disadvantages to the development of accounting practices and accounting research itself. Accounting research tends to be separated from accounting practices. Consequently, a lot of research findings cannot be applied in accounting practice. Thus, accounting
research and accounting theorizing may not produce a real answer to the accounting problems.
References
Abdel-khalik, A. R., and B. P. Ajinkya. 1979. Empirical Research in Acounting—A Methodological Viewpoint. Sarasota Florida: American Accounting Association.
______________ 1983. An evaluation of the everyday accountant and researching his reality. Accounting Organizations and Society (8/4): 375-384.
Ansari, S. L. 1977. An integrated approach to control system design. Accounting Organizations and Society (2/2): 101-112.
Belkaoui, A. 1987. Inquiry and Accounting-Alternative Methods and Presearch Perspectives. Westport Connecticut: Greenwood Press Inc.
Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860.
______________. 1982. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research 20/1 ( Spring): 13-27.
Burchell, S. et al. 1980. The role of accounting in organizationa and society. Accounting Organizations and Society (5/1): 5-27.
Burrell, G., and G. Morgan. 1979. Sociological Paradigms and Organizational Analysis. London: Heinemann Educational Books Ltd.
Caplan, E. H. 1975. Behavioral assumptions of management accounting. In Alfred Rappaport (ed). Information for Decision Making—Quantitative and Behavioral Dimensions. 2 ed. Englewood Cliffs (NJ): Prentice Hall Inc.: 352-366.
Casti, J. L. 1989. Paradigms Lost-Images of Man in the Mirror of Science. New York: William Morrow and Company Inc.
Chambers, R. J. 1980. The myths and the science of accounting. Accounting Organizations and Society (5/1): 167-180.
Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22.
Chua, W. F. 1986. Radical development in accounting thought. The Accounting Review (October): 601-632.
Cohen, M. R. 1953. Reason in social science. in Herbert Feigl and May Brodbeck (editors). Readings in the Philosophy of Science. New York: Appleton-Century-Crofts Inc.
Covaleski, M. A., and M. W. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative Methods. Accounting Organizations and Society (15/6): 543-573.
Daft, R. L., and N. B. Macintosh. 1978. A new approach to design and use of management accounting. California Management Review XXI/1 (Fall): 82-92.
Dermer, J. 1988. Control and organizational order. Accounting Organizations and Society (13/1): 25-36.
Dillard, J. F. 1991. Accounting as a critical social science. Accounting Auditing &
Accountability Journal (4/1): 8-28.
Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review (14/4): 532-550.
Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88/2 (April): 289-307.
Feyerabend, P. 1975. Against Method. London: Verso Editions.
Francis, J. R. 1990. After virtue? accounting as a moral and discursive practice. Accounting Auditing and Accountability Journal (3/3): 5-17.
Gaffikin, M. J. R. 1984. Scientific theory construction in accounting. in M.J.R. Gaffikin (ed). Contemporary Accounting Thought. Sydney: Prentice Hall of Australia Pty. Ltd. : 7-27.
Hagg, I., and G. Hedlund. 1979. Case studies. in Accounting Research ( Accounting Organizations and Society 4/1-2): 135-143.
Hines, R. D. 1989. The sociopolitical paradigm in financial accounting research. Accounting Auditing and Accountability Journal (2/2): 53-76.
Hirst, M. 1983. Reliance on accounting measures, task uncertainty, and dysfunctional behavior: Some extensions. Journal of Accounting Research 21/2 (Autumn): 596-604.
Hopper, T., and A. Powell. 1985. Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies (September): 429-465.
Hopper, T. et al. 1987. Accounting for accounting: Towards the development of a dialectical view. Accounting Organizations and Society (12/5): 437-456.
Hopwood, A. G. 1983. On trying to study accounting in the contexts in which it operates. Accounting Organizations and Society (8/2-3): 287-305.
Hopwood, A. G. 1972. An empirical study of the role of accounting data in performance evaluation. Supplement to Journal of Accounting Research (10): 156-182.
_____________. 1974. Accounting and Human Behaviour. Englewood Cliffs (New Yersey): Prentice Hall Inc.
_____________. 1987. The archaeology of accounting systems. Accounting Organizations and Society (12/3): 207-234.
Hunt III, H. G., and R. L. Hogler. 1990. Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting. Accounting Organizations and Society (15/5): 437-455.
Kaplan, R. S. 1986. The role for empirical research in management accounting. Accounting Organizations and Society (11/4-5): 429-452.
Kuhn, T. S. 1970. The Structure of Scientific Revolutions. 2nd ed. Chicago: The University of Chicago Press Ltd.
Imre. 1970. Falsification and the methodology of scientific research programmes. In Imre Lakatos and Alan Musgrave (editors). Criticism and the Growth of Knowledge. London: Cambridge University Press: 91-196.
Morgan, G. 1988. Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting Organizations and Society (13/5): 477-485.
Morgan, G., and L. Smircich. 1980. The case for qualitative research. Academy of Management Review (5/4): 491-500.
Mouck, T. 1990. Positive accounting theory as a lakatosian research programme. Accounting Business Research (20/79): 231-239.
Neimark, M., and T. Tinker. 1986. The social construction of management control systems. Accounting Organizations and Society (11/4-5): 369-395.
Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research 16/1 (Spring): 122-149.
Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314.
Richards, S. 1883. Philosophy and Sociology of Science. Oxford: Basil Blackwell Publisher Ltd.
Smith, C. et al. 1988. Case study research in accounting: Methodological breakthrough or ideological weapon.? Advances in Public Interest Accounting (2): 95-120.
Solomons, D. 1991. Accounting and social change: A neutralist view. Accounting Organizations and Society (16/3): 287-295.
Steffy, B. D., and A. J. Grimes. 1986. A critical theory of organization science. Academy of Management Review (11/2): 322-336.
Sterling, R. R. 1990. Positive accounting: An assessment. ABACUS (26/2): 97-135.
Stockman, N. 1983. Antipositivist Theories of the Sciences. Dordrecht: D Reidel Publishing Company.
Tiessen, P., and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting Organizations and Society (8/2-3): 251-267.
Tinker, A. M. et al. 1982. The normative origins of positive theories: Ideology and accounting thought. Accounting Organizations and Society (7/2):167-200.
Tinker, A. M. et al. 1991. Falling dawn the hole in the middle of the road: Political quietism in corporate social reporting. Accounting Auditing and Accountability Journal (4/2): 28-54.
Tomkins, C., and R. Groves. 1983. The everyday accountant and researching his reality. Accounting Organizations and Society (8/4): 361-374.
Waterhouse, J. H., and P. Tiessen. 1978. A contingency framework for management accounting systems research. Accounting Organizations and Society (3/1): 65-76.
Watts, R. L., and J. L. Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review (January): 131-156.
_________________ 1986. Positive Accounting Theory. Englewood Cliffs (N.J.): Prentice Hall Inc.
Whitley, R. D. 1988. The possibility and utility of positive accounting theory. Accounting Organizations and Society (13/6): 631-645.
Wisdom, J. O. 1987. Philosophy of the Social Science I: A Methascientific Introduction. Aldershot: Growing Publishing Company Ltd.
Yamey, B. S. 1964. Accounting and the rise of capitalism: Further notes on a theme by Sombart. Journal of Accounting Research (Autumn): 117-136.
Yin, R. K. 1984. Case study research design and methods. Applied Social Research Methods Series 5. Beverly Hill: Sage Publications.
______________ 1983. An evaluation of the everyday accountant and researching his reality. Accounting Organizations and Society (8/4): 375-384.
Ansari, S. L. 1977. An integrated approach to control system design. Accounting Organizations and Society (2/2): 101-112.
Belkaoui, A. 1987. Inquiry and Accounting-Alternative Methods and Presearch Perspectives. Westport Connecticut: Greenwood Press Inc.
Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860.
______________. 1982. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research 20/1 ( Spring): 13-27.
Burchell, S. et al. 1980. The role of accounting in organizationa and society. Accounting Organizations and Society (5/1): 5-27.
Burrell, G., and G. Morgan. 1979. Sociological Paradigms and Organizational Analysis. London: Heinemann Educational Books Ltd.
Caplan, E. H. 1975. Behavioral assumptions of management accounting. In Alfred Rappaport (ed). Information for Decision Making—Quantitative and Behavioral Dimensions. 2 ed. Englewood Cliffs (NJ): Prentice Hall Inc.: 352-366.
Casti, J. L. 1989. Paradigms Lost-Images of Man in the Mirror of Science. New York: William Morrow and Company Inc.
Chambers, R. J. 1980. The myths and the science of accounting. Accounting Organizations and Society (5/1): 167-180.
Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22.
Chua, W. F. 1986. Radical development in accounting thought. The Accounting Review (October): 601-632.
Cohen, M. R. 1953. Reason in social science. in Herbert Feigl and May Brodbeck (editors). Readings in the Philosophy of Science. New York: Appleton-Century-Crofts Inc.
Covaleski, M. A., and M. W. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative Methods. Accounting Organizations and Society (15/6): 543-573.
Daft, R. L., and N. B. Macintosh. 1978. A new approach to design and use of management accounting. California Management Review XXI/1 (Fall): 82-92.
Dermer, J. 1988. Control and organizational order. Accounting Organizations and Society (13/1): 25-36.
Dillard, J. F. 1991. Accounting as a critical social science. Accounting Auditing &
Accountability Journal (4/1): 8-28.
Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review (14/4): 532-550.
Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88/2 (April): 289-307.
Feyerabend, P. 1975. Against Method. London: Verso Editions.
Francis, J. R. 1990. After virtue? accounting as a moral and discursive practice. Accounting Auditing and Accountability Journal (3/3): 5-17.
Gaffikin, M. J. R. 1984. Scientific theory construction in accounting. in M.J.R. Gaffikin (ed). Contemporary Accounting Thought. Sydney: Prentice Hall of Australia Pty. Ltd. : 7-27.
Hagg, I., and G. Hedlund. 1979. Case studies. in Accounting Research ( Accounting Organizations and Society 4/1-2): 135-143.
Hines, R. D. 1989. The sociopolitical paradigm in financial accounting research. Accounting Auditing and Accountability Journal (2/2): 53-76.
Hirst, M. 1983. Reliance on accounting measures, task uncertainty, and dysfunctional behavior: Some extensions. Journal of Accounting Research 21/2 (Autumn): 596-604.
Hopper, T., and A. Powell. 1985. Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies (September): 429-465.
Hopper, T. et al. 1987. Accounting for accounting: Towards the development of a dialectical view. Accounting Organizations and Society (12/5): 437-456.
Hopwood, A. G. 1983. On trying to study accounting in the contexts in which it operates. Accounting Organizations and Society (8/2-3): 287-305.
Hopwood, A. G. 1972. An empirical study of the role of accounting data in performance evaluation. Supplement to Journal of Accounting Research (10): 156-182.
_____________. 1974. Accounting and Human Behaviour. Englewood Cliffs (New Yersey): Prentice Hall Inc.
_____________. 1987. The archaeology of accounting systems. Accounting Organizations and Society (12/3): 207-234.
Hunt III, H. G., and R. L. Hogler. 1990. Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting. Accounting Organizations and Society (15/5): 437-455.
Kaplan, R. S. 1986. The role for empirical research in management accounting. Accounting Organizations and Society (11/4-5): 429-452.
Kuhn, T. S. 1970. The Structure of Scientific Revolutions. 2nd ed. Chicago: The University of Chicago Press Ltd.
Imre. 1970. Falsification and the methodology of scientific research programmes. In Imre Lakatos and Alan Musgrave (editors). Criticism and the Growth of Knowledge. London: Cambridge University Press: 91-196.
Morgan, G. 1988. Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting Organizations and Society (13/5): 477-485.
Morgan, G., and L. Smircich. 1980. The case for qualitative research. Academy of Management Review (5/4): 491-500.
Mouck, T. 1990. Positive accounting theory as a lakatosian research programme. Accounting Business Research (20/79): 231-239.
Neimark, M., and T. Tinker. 1986. The social construction of management control systems. Accounting Organizations and Society (11/4-5): 369-395.
Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research 16/1 (Spring): 122-149.
Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314.
Richards, S. 1883. Philosophy and Sociology of Science. Oxford: Basil Blackwell Publisher Ltd.
Smith, C. et al. 1988. Case study research in accounting: Methodological breakthrough or ideological weapon.? Advances in Public Interest Accounting (2): 95-120.
Solomons, D. 1991. Accounting and social change: A neutralist view. Accounting Organizations and Society (16/3): 287-295.
Steffy, B. D., and A. J. Grimes. 1986. A critical theory of organization science. Academy of Management Review (11/2): 322-336.
Sterling, R. R. 1990. Positive accounting: An assessment. ABACUS (26/2): 97-135.
Stockman, N. 1983. Antipositivist Theories of the Sciences. Dordrecht: D Reidel Publishing Company.
Tiessen, P., and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting Organizations and Society (8/2-3): 251-267.
Tinker, A. M. et al. 1982. The normative origins of positive theories: Ideology and accounting thought. Accounting Organizations and Society (7/2):167-200.
Tinker, A. M. et al. 1991. Falling dawn the hole in the middle of the road: Political quietism in corporate social reporting. Accounting Auditing and Accountability Journal (4/2): 28-54.
Tomkins, C., and R. Groves. 1983. The everyday accountant and researching his reality. Accounting Organizations and Society (8/4): 361-374.
Waterhouse, J. H., and P. Tiessen. 1978. A contingency framework for management accounting systems research. Accounting Organizations and Society (3/1): 65-76.
Watts, R. L., and J. L. Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review (January): 131-156.
_________________ 1986. Positive Accounting Theory. Englewood Cliffs (N.J.): Prentice Hall Inc.
Whitley, R. D. 1988. The possibility and utility of positive accounting theory. Accounting Organizations and Society (13/6): 631-645.
Wisdom, J. O. 1987. Philosophy of the Social Science I: A Methascientific Introduction. Aldershot: Growing Publishing Company Ltd.
Yamey, B. S. 1964. Accounting and the rise of capitalism: Further notes on a theme by Sombart. Journal of Accounting Research (Autumn): 117-136.
Yin, R. K. 1984. Case study research design and methods. Applied Social Research Methods Series 5. Beverly Hill: Sage Publications.
Published
2018-08-08
How to Cite
Wahyudi, I. (2018). MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS. Gadjah Mada International Journal of Business, 1(2), 99-112. Retrieved from https://jurnal.ugm.ac.id/v3/gamaijb/article/view/13794
Section
Articles
Gadjah Mada International Journal of Business by Master of Business Administration, Faculty Economics and Business, Universitas Gadjah Mada is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
