Management Accounting Research Approaches: A Critical Review

Achchi Mohamed Inun Jariya and Thirunavukkarsu Velnampy

International Journal of Financial Research, 2021, vol. 12, issue 1, 129-136

Abstract: The management accounting field uses three research approaches: mainstream, interpretive and critical. These paradigms involve employing distinct research methodology whilst studying topics related to management accounting. The distinction in research methodology was made based on assumptions about the nature of social science and nature of society. Various scholars had used those assumptions to categorise research prototypes. Among them, the frameworks developed by Burrell and Morgan (1979), Hopper and Powell (1985, Chua (1986) and also Rayan and Scapens (2002) are all noteworthy. Therefore, the aim of this study is to critically review these frameworks as a way to identify their similarities and differences among them. On the basis of the review, it is observed that perspectives of management accounting were originated from an extremely long means of travel, and there are lots of similarities and significant differences among the frameworks reviewed.

Keywords: nature of social science; nature of society; mainstream; interpretive; critical (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/18469/12089 (application/pdf)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/18469 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:129-136

DOI: 10.5430/ijfr.v12n1p129

Access Statistics for this article

International Journal of Financial Research is currently edited by Gina Perry

More articles in International Journal of Financial Research from International Journal of Financial Research, Sciedu Press
Bibliographic data for series maintained by Gina Perry ().