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- W2073476246 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." @default.
- W2073476246 created "2016-06-24" @default.
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- W2073476246 date "2014-04-30" @default.
- W2073476246 modified "2023-09-24" @default.
- W2073476246 title "Nonpositivism in Behavioral Accounting Research: Initiated a Collaboration of Paradigm" @default.
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- W2073476246 doi "https://doi.org/10.17722/ijme.v3i1.119" @default.
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