Theories, Directions, Approaches, Methods and Tools of Scientific Research in Management Accounting

Anita Atanasova

Economic Studies journal, 2015, issue 2, 131-157

Abstract: Management accountant has its own theory. It uses many theories from other disciplines as its methodological theory. They are most often economic, sociological, psychological and other complex theories. Concerning the philosophical base of the research studies – ontology and epistemology – there is duality like in most social sciences: they use approaches of materialism/positivism/ empiricism, as well as those of idealism/constructivism/normativism. Presented are the methods used in management accounting studies. The focus is placed on those applied mostly in the positive/empirical approach, which is dominating in the research studies globally. Unlike in the developed countries, there is no discussion on the raised issues in Bulgaria. The positive approach in studies of the management accountant in Bulgaria is rarely used. A method, theory, database are rarely announced. This paper is the first attempt to systematize the raised theoretical and methodological questions in the Bulgarian context and an opportunity for a beginning of a creative discussion.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2015:i:2:p:131-157

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