PARADIGMA PENELITIAN AKUNTANSI DAN KEUANGAN
ABSTRACT: This article
proposes explores the paradigms that could be used in accounting and financial
researches. There are other paradigms beside the positivism, which is the
dominating and most currently used paradigm. This article argues that other
paradigms, such as post positivism offers a new way of conducting research. It
must be noted that each paradigm has its advantages. Quantitative method could
be employed in when data is observable and measurable, and when a researcher is
testing hypotheses or trying to make generalization. Qualitative method, on the
other hand, is more useful when social situation is complex, dynamics and when
a researcher decides to understand the situation deeper or to build a new
theory.
Penulis: Made Sudarma
Kode Jurnal: jpakuntansidd1000058
