摘要:Reirtetv of Research Paradigm: Celebrating Diversity of Accounting Science Development. This artide discusses several approaches that could be used in accounting research. Accounting as social Science should occupy all existing paradigms in social Science research and development. The re are four paradigms that will be discussed here: positivist, interpretive, critical and postmodemist. In Indonesian context (perhaps also in other places), positivist, will still be the dominating and most cunenlly used paradigm in accounting discourse. By acknowledgingand understanding all paradigms, researchers could chooce what the best and fittest paradigm to conduct research that is suitable to their research objective. By doing so, research findings of accounting Science will be more colourfulas we are celebrating diversity of approaches in ’mutually inclusive9 term.
其他摘要:Tinjauan Paradigma Penelitian: Merayakan Keragaman Pengembangan Ilmu Akuntansi. Artikel ini mendiskusikan beberapa pendekatan yang dapat dipergunakan dalam riset akuntansi. Akuntansi dapat menggunakan seluruh paradigma yang ada dalam pengembangan ilmu so
关键词:Pengendalian manajemen; pengendalian manajemen berbasis syariah; Muhammadiyah