Positivist Research and its Influence in Management Accounting Research

This paper details the research process, which comprises epistemology, theoretical perspective and methodology. It provides an overall research process that discusses the epistemology of objectivism and theoretical perspective of positivism in management accounting research. There are many influence...

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Main Authors: Cheok Mui Yee, Edward Wong Sek Khin
Format: Article
Language:English
Published: Universiti Malaya 2010-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Online Access:https://ejournal.um.edu.my/index.php/AJAP/article/view/3653
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author Cheok Mui Yee
Edward Wong Sek Khin
author_facet Cheok Mui Yee
Edward Wong Sek Khin
author_sort Cheok Mui Yee
collection DOAJ
description This paper details the research process, which comprises epistemology, theoretical perspective and methodology. It provides an overall research process that discusses the epistemology of objectivism and theoretical perspective of positivism in management accounting research. There are many influences in management accounting research among which is positivism, even though it is considered as being under the direction of the sciences rather than the art of management. This epistemological anomaly and the methods used in management accounting research are not a simple problem that can be removed by the wave of a qualitative research magic wand to ignore the reality of quantitative evaluations in the management accounting field.
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spelling doaj.art-d8b4ae5658f04ac6827f4d5349a90adc2022-12-21T23:20:20ZengUniversiti MalayaAsian Journal of Accounting Perspectives2672-72930128-03842010-12-0131Positivist Research and its Influence in Management Accounting ResearchCheok Mui Yee0Edward Wong Sek Khin1Faculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of MalayaThis paper details the research process, which comprises epistemology, theoretical perspective and methodology. It provides an overall research process that discusses the epistemology of objectivism and theoretical perspective of positivism in management accounting research. There are many influences in management accounting research among which is positivism, even though it is considered as being under the direction of the sciences rather than the art of management. This epistemological anomaly and the methods used in management accounting research are not a simple problem that can be removed by the wave of a qualitative research magic wand to ignore the reality of quantitative evaluations in the management accounting field.https://ejournal.um.edu.my/index.php/AJAP/article/view/3653epistemologyontologypositive theoryground theoryqualitative research
spellingShingle Cheok Mui Yee
Edward Wong Sek Khin
Positivist Research and its Influence in Management Accounting Research
Asian Journal of Accounting Perspectives
epistemology
ontology
positive theory
ground theory
qualitative research
title Positivist Research and its Influence in Management Accounting Research
title_full Positivist Research and its Influence in Management Accounting Research
title_fullStr Positivist Research and its Influence in Management Accounting Research
title_full_unstemmed Positivist Research and its Influence in Management Accounting Research
title_short Positivist Research and its Influence in Management Accounting Research
title_sort positivist research and its influence in management accounting research
topic epistemology
ontology
positive theory
ground theory
qualitative research
url https://ejournal.um.edu.my/index.php/AJAP/article/view/3653
work_keys_str_mv AT cheokmuiyee positivistresearchanditsinfluenceinmanagementaccountingresearch
AT edwardwongsekkhin positivistresearchanditsinfluenceinmanagementaccountingresearch