Jurnal Ilmiah Akuntansi dan Bisnis
Vol 10 No 1 (2015)

RISET NON POSITIVISTIK AKUNTANSI DALAM TIGA PARADIGMA: INTERPRETIF, KRITIS DAN POSMODERNISME

Natalia Paranoan (Universitas Kristen Indonesia Paulus Makassar)



Article Info

Publish Date
11 Jan 2015

Abstract

Non positivistik research methodology has been progressing very rapidly. However, the perception of most people still consider that this study as research with nonmatematik procedure, make meaning (rather than empirical analysis) on qualitative data based on the results of the study according to the grass root. Now a new vision, a new paradigm and a new perspective began to flourish in non positivistic research. Charasteristics of the new dominant is: critically on existingparadigms and evolving conceptualization, understanding and giving the meaning of the truth of the future. Of which have emerged and grown at least a critical attitude towards the old vision. With this latest growth, prestige positivism philosophy that permeates the tradition of social science and humanities development since the nineteenth century to fade. This article discusses the nonpositivistic research in three paradigms; interpretive, critical and postmodern as well as the implications for accounting research in the future.

Copyrights © 2015






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...