Research Paradigm in Accounting Research

Introduction1

Purpose of Paper and Published Work Used1

Brief View on Research Paradigms2

Different Approaches of Positivism3

Accounting Research4

Positivism as Most Followed Paradigm for Accounting Research5

Arguments by Zimmerman and Lukka8

Critique of Paradigm10

Replacement of Positivism12

Conclusion14

References16

Research Paradigm in Accounting Research

Introduction

When carrying out any research, the starting point for the researcher is to consider the research philosophies that are used for the formulation of research questions. The importance of research questions is significant for the research as the methods chosen for the study are driven by these questions. Thus, it is necessary for the research method to be appropriate for the research questions for which chosen research philosophy should be the right one.

Cooper and Schindler (2003) states there are numerous research approaches dependent upon the nature of study. Creswell (2005) defined the term 'paradigm' as a collection of beliefs that act as a guide for researchers as to what to research and how to interpret it. Davies (2007) took a similar approach. Cooper and Schindler (2003) defined the methodological paradigm as a research process based on a set or system of methods, principles and rules used in any given discipline. The beliefs of study are divided into three classes that are positivism, realism and interpretivism have distinct and largely based on the structure and development of information and method.

Purpose of Paper and Published Work Used

The aim of this paper is to focus on one of the paradigms of accounting research with major focus on the positivist approach. The paper also explores the value of importance of this paradigm in accounting research along with the critic and contradictions related to it. The paper also explores the nature of the accounting research and then evaluates if the focus on the mainstream and other methods of research including the alternatives approaches is justified or not. Thus, it will be analysed if the accounting research is exclusively based on the positivism paradigm only (Lukka and Mouritsen, 2002) and that it is heterogenic in nature which can be developed using multiple research paradigms.

In order to address all the above mentioned elements, the paper refers to the published work of Zimmerman entitled as Conjectures regarding empirical managerial accounting research, from the Journal of Accounting and Economics, 2001, volume 32. The paper also uses the published work of Kari Lukka by the name of The roles and effects of paradigms in accounting research in the Management Accounting Research (UK), Jun 2010, Volume: 21 Issue: 2 .

Brief View on Research Paradigms

Ontological view presents the assumptions that are adopted by the researcher towards the world and in viewing the reality. Epistemology is also driven from ontology in which the research uses the theory of knowledge. In this perspective, researcher also considers the nature of knowledge and limitations (Baker and Bettner, 1997). Ontological view also includes the stance that people use in acquiring the accepting the knowledge about the world. Thus, the epistemological beliefs of researcher emerge from the ontological views as they are developed the aspects of the knowledge and the understanding of ...