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Nonpositivism in Behavioral Accounting Research: Initiated a Collaboration of Paradigm

Theresia Woro Damayanti

Abstract


The purpose of this article is to explain how a paradigm can affect research results and how a paradigm apparently is no longer relevant in answering a practice, especially in behavioral accounting research. In addition, this article also want to describe what is the appropriate paradigm for development associated with behavioral accounting research. This article suggests that the failure of behavioral accounting research to narrow down between the research and practice of accounting due to the paradigm used in behavioral accounting research. Based on the characteristics of the behavioral accounting research interpretivism paradigm is more suitable. However, between positivism and interpretivism paradigm has advantages and disadvantages of each, and therefore the collaboration between the two is necessary.


Keywords


Behavioral accounting research; Interpretivism paradigm; Positivism paradigm

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