A systems approach to research inquiry in accounting: A research note

Carolina Koornhof

doi:10.4102/sajems.v4i2.2640

Carolina Koornhof

Open Access

https://doi.org/10.4102/sajems.v4i2.2640

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Abstract

Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. From a methodological perspective, Accounting research therefore has a narrow base (Tomkins and Groves, 1983). A solution to expanding the research base may be to search for non-formal, naturalistic research methods in disciplines related to Accounting, where they are more established. The purpose of the article is to introduce a research method, employed in Management Information Systems (Mitroff, Betz, Pondy and Sagasti, 1974) that may be of value to postgraduate students and Accounting researchers engaged in non-formal and naturalistic research. It is hoped that the exposure to this and other research models will contribute towards the broadening of the Accounting research base.

Highlights

Research in Accounting has been greatly influenced by the research methodology of the natural sciences
One result is that Accounting research is still dominated by ontological and epistemological assumptions acceptable within the founal "scientific method"
From a methodological perspective, Accounting research has developed from a narrow base

Summary

Introduction

Research in Accounting has been greatly influenced by the research methodology of the natural sciences. Quattrone (2000) confiuns that researchers in Accounting, aiming to become "scientific", have adopted the epistemology of the natural sciences, even though they deal with human and not exclusively with non-human issues. Research in Accounting has been greatly influenced by the research methodology of the natural sciences. Quattrone (2000) confiuns that researchers in Accounting, aiming to become "scientific", have adopted the epistemology of the natural sciences, even though they deal with human and not exclusively with non-human issues. One result is that Accounting research is still dominated by ontological and epistemological assumptions acceptable within the founal "scientific method". Positivistic research approaches have undoubtedly contributed to the growth of knowledge in Accounting, they represent but one type of knowledge. Morgan (1983) suggests that other research strategies will generate other types of knowledge that have an important role to play in the development of Accounting research.

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Conclusion