REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

Yeterina Widi Nugrahanti

Abstract


Current financial accounting researchs have paid little attention toward philosophical aspects that underlying the research, so the existing results provide a little contribution towards development of accounting theory and concepts. This article aims to describe the philosophical foundations in financial accounting research, which is consist of ontology, epistemology and axiology. The ontology and epistemology assumption determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article also outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. An understanding of the philosophical aspects will result in high quality financial accounting research.


Keywords


ontology, epistemology, axiology, methodology, paradigm, financial accounting research



DOI: http://dx.doi.org/10.21107/jaffa.v6i1.4328

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Journal of Auditing, Finance, and Forensic Accounting

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Creative Commons License

Master of Accounting Program, Faculty of Economics, University of Trunojoyo Madura
© 2016