Accounting Thought Paradigms

mainstream accounting research follows the paradigm of positivism. Many accounting issues now proceed to publish studies that have used the positive approach and On the other hand, some other researchers seeking change research approach, the interpretive paradigms used Positivist paradigm for discovering the laws of cause and predict phenomena while more interpretive paradigm seeks to understand the social construction from the perspective of social actors, On the other hand, critical paradigm following the change, transformation, is a liberating and empowering people. Within the paradigm of hermeneutic interpretation arises while the critical paradigm of praxis (action meaningful) will be discussed.