REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH
Abstract
Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions 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 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. Understanding of philosophical aspects will result in high quality financial accounting research.
Keywords
Full Text:
PDFReferences
Anggoro, Rusmawan. 2010. Fisafat Ilmu dan Akuntansi: Tinjauan Filsafat sebagai Upaya Mengembalikan Kualitas dan Kepercayaan Masyarakat terhadap Akuntansi dan Akuntan. Yogyakarta: Penerbit Kanisius.
Abdullah, Muntu. 2011. Pengembangan Teori Akuntansi Berbasis Filsafat Ilmu. Jurnal Akuntansi Akrual 2 (2): 136-150.
Abubakar, Musa., Sunusi Ahmad., Nasiru Abdulsalam dan Mohamed Abdulazeez. 2016. Research Methodology in Accounting Research. Journal of Research and Method in Education 6 (4): 30-37.
Burrell, G dan G. Morgan. 1979. Sociological Paradigms and Organisational Analysis: Elements of The Sociology of Corporate Life. London: Heinemann Educational Books.
Chariri, Anis. 2009. Landasan Filsafat dan Metode Penelitian Kualitatif. Materi Workshop Metodologi Penelitian Kuantitatif dan Kualitatif, Fakultas Ekonomi Universitas Diponegoro 31 Juli- 1 Agustus 2009.
Chua, Wai Fong. 1986a. Radical developments in accounting thought. The Accounting Review 61 (4): 601-632.
Collis, Jill dan Roger Hussey. 2009. Business Research. Canada: Palgrave Macmillan.
Creswell. J.W. 2007. Qualitative Inquiry and Research Design. Second Edition. Sage Publication, USA.
Creswell. J.W. 2015. Penelitian Kualitatif dan Desain Riset: Memilih diantara Lima Pendekatan. Yogyakarta: Pustaka Belajar.
Dye, R. A. 2001. An Evaluation of Essays on Disclosure and The Disclosure Literature in Accounting. Journal of Accounting and Economics 32: 181-235.
Easterby Smith, M., Thorpe, R., dan Lowe, A. 2002. Management Research: An Introduction (2nd ed.). London: SAGE Publications.
Efferin, Sujoko., Stevanus Darmadji dan Yulianawati Tan. 2008. Metode Penelitian Akuntansi: Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitatif. Yogyakarta: Graha Ilmu.
Hopper, T., and Powell, A. 1985. Making Sense of Research into the Organizational and Social Aspects of Management Accounting: A Review of Its Underlying Assumptions. Journal of Management Studies 22(5): 429-465.
Isgiyarta, Jaka. 2011. Telaah Kritis Filsafat Positivisme untuk Pengembangan Teori Akuntansi. Jurnal Akuntansi dan Auditing Indonesia 15 (2): 204- 214.
Johnson, Phill dan Joanne Duberley. 2003. Reflexivity in Management Research. Journal of Management Studies 40 (5): 1279-1303.
Kamayanti, Ari. 2016. Metode Penelitian Kualitatif Akuntansi. Yayasan Rumah Peneleh: Malang.
Khin, Edward Wong dan Tioh Ngee Heng. 2012. Episte,ological Taxonomy in Management and Accounting Research Philosophy. Actual Problem of Ecomomic Issue 127: 358-366.
Kidd L, Ostlund U., Rowa-Dewar N dan Wengstrom. 2011. Combining Qualitative and Quantitative Research within Mixed Method Research Designs. International Journal of Nursing Studies, 48: 369-383.
Laughlin, Richard. 1995. Empirical Research in Accounting: Alternative Approach and A Case for Middle Thinking. Accounting, Auditing & Accountability Journal 8 (1): 6387.
Lukka, Karl. 2010. The Roles and Effects of Paradigms in Accounting Research. Management and Accounting Research 21 (2): 110-115.
McKerchar M 2008. Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation. EJournal of Tax Research, 6(1): 5-22
Morgan, G. & Smircich, L. 1980. The Case of Qualitative Research. Academy of Management Review 5 (4) : 491- 500.
Neuman, W.L. 2003. Social Research Methods; Qualitative and Quantitative Approach. A Pearson Eduacation Company, USA.
Peixinho, Ruben dan Luis Coelho. 2005. Philosophy of Research in Accounting and Finance. Estudos II: 571- 587.
Repko AF 2012. Interdisciplinary Research Process and Theory. 2nd Edition. London, United Kingdom: SAGE Publication.
Ryan, B., Scapens, R. & Theobald, M. 2002. Research Method & Methodology in Finance & Accounting (2nd ed.). London: Thomson Learning.
DOI: https://doi.org/10.21107/jaffa.v6i1.4328
Refbacks
- There are currently no refbacks.
Our Journal indexed by:
Our support tools using:
This work is licensed under a Creative Commons Attribution 4.0 International License.