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MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS

Gadjah Mada International Journal of Business (GamaIJB) · Vol. 1 No. 2 (2018) · hlm. 99–112

DOI
10.22146/gamaijb.37907
ISSN
2338-7238, 1411-1128
Terbit
2018-08-08
Penerbit
Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This paper discusses the methodology dominantly used in accounting research, namely, mainstream accounting research methodology. This methodology which relies on the methodology of natural sciences and is called hypothetico-deductive approach assumes that human beings are passive objects and has no power to create social realities. As a result, accounting tends to be seen as an objective information separated from its social environment.This belief has created many disadvantages to the development of accounting practices and accounting research itself. Accounting research tends to be separated from accounting practices. Consequently, a lot of research findings cannot be applied in accounting practice. Thus, accountingresearch and accounting theorizing may not produce a real answer to the accounting problems.

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.ugm.ac.id/gamaijb/oai, pertama di-harvest 28 Okt 2026, terakhir terlihat 1 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS</dc:title>
	<dc:creator>Wahyudi, Imam</dc:creator>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:description xml:lang="en-US">This paper discusses the methodology dominantly used in accounting research, namely, mainstream accounting research methodology. This methodology which relies on the methodology of natural sciences and is called hypothetico-deductive approach assumes that human beings are passive objects and has no power to create social realities. As a result, accounting tends to be seen as an objective information separated from its social environment.This belief has created many disadvantages to the development of accounting practices and accounting research itself. Accounting research tends to be separated from accounting practices. Consequently, a lot of research findings cannot be applied in accounting practice. Thus, accountingresearch and accounting theorizing may not produce a real answer to the accounting problems.</dc:description>
	<dc:publisher xml:lang="en-US">Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2018-08-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.ugm.ac.id/gamaijb/article/view/37907</dc:identifier>
	<dc:identifier>10.22146/gamaijb.37907</dc:identifier>
	<dc:source xml:lang="en-US">Gadjah Mada International Journal of Business; Vol 1, No 2 (1999): September; 99-112</dc:source>
	<dc:source>2338-7238</dc:source>
	<dc:source>1411-1128</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.ugm.ac.id/gamaijb/article/view/37907/21812</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Gadjah Mada International Journal of Business</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>