Alternative Perspectíves in Accounting Research: a Review
Carlos Larrinaga Gonzalez
Although mainstream accounting research is accomplished under functionalist assumptions, alternative schools of accounting research have emerged in the last few years. They proceed from different foundations: interpretative studies, critical perspective and studies of the relationship between accounting and power. Through the revision of the beliefs that pervade each research approach, the aim o/ this paper is to sustain the opportunity of undertaking studies based on assumptions alternative to functionalism. In conclusion, this exposition (a) supports the validity of the alternative perspectives on accounting research; and (b) demonstrates that different scientific positions provide enlightenment.
accounting theory, research paradigm pluralism, alternative perspectives.
In order to set up a list of libraries that you have access to,
you must first login
or sign up.
Then set up a personal list of libraries from your profile page by
clicking on your user name at the top right of any screen.