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All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Debby Ratna Daniel
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Economics, Econometrics & Finance

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The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research Suham Cahyono; Debby Ratna Daniel
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15451

Abstract

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method
Co-Authors Suham Cahyono Syamsul Hidayat