Reality and Accounting: The Case for Interpretive Accounting Research
Abstract
Economic reality plays an important role in accounting practice and standard setting process. Different views exist on the nature of economic reality and how to approach it; while advocates of the positivism paradigm view reality as independently existing, advocates of interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view to the world in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account of it. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.
Full Text:
PDFDOI: https://doi.org/10.5296/ijafr.v4i1.5468
Refbacks
- There are currently no refbacks.
Copyright (c) 2014 Bassam Mohammad Maali, Osama Omar Jaara
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal of Accounting and Financial Reporting ISSN 2162-3082
Copyright © Macrothink Institute
'Macrothink Institute' is a trademark of Macrothink Institute, Inc.
To make sure that you can receive messages from us, please add the 'macrothink.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.