Find in Library

Abstract: Review of Research Paradigm: Celebrating Diversity of Accounting Science Development. This article discusses several approaches that could be used in accounting research. Accounting as social science should occupy all existing paradigms in social science research and development. There are four paradigms that will be discussed here: positivist, interpretive, critical and postmodernist. In Indonesian context (perhaps also in other places), positivist, will still be the dominating and most currently used paradigm in accounting discourse. By acknowledging and understanding all paradigms, researchers could choose what the best and fittest paradigm to conduct research that is suitable to their research objective. By doing so, research findings of accounting science will be more colourful as we are celebrating diversity of approaches in ”mutually inclusive” term.