- مبلغ: ۸۶,۰۰۰ تومان
- مبلغ: ۹۱,۰۰۰ تومان
This paper, as well as the three others in this special section of Management Accounting Research (the papers by Merchant, this issue; Malmi, this issue; Modell, this issue), is motivated by a concern for the increasing narrowness of accounting research in terms of its philosophical assumptions, methodological approaches, and theoretical underpinnings. The current hegemonising tendencies of the so-called mainstream in accounting research are the likely root cause of this narrowness, having led to excessive homogeneity in accounting research. It seems as if the fundamental nature of the discipline of accounting as one of the social sciences – having certain significantly different characteristics from the natural sciences – have become largely overlooked. With the help of the notion of paradigm, I will point out that there always exist, at least in principle, fundamentally different kinds of options for conducting accounting research, thereby seeking to invigorate accounting researchers’ consciousness of this plethora of possibilities.