| Autor: Przemysław Mućko | 231 |
Strony: 231-240
pełen tekst
ASSUMPTIONS ABOUT REALITY IN ACCOUNTING RESEARCH
Summary
The paper presents and analysis assumptions about reality underlying research in accounting context. Using Morgan and Smirchi classification six approaches are presented with ascending level of subjectivism: (1) naïve realism, (2) transcendental realism, (3) contextual relativism, (4) transcendental idealism, (5) social contructionism, and (6) idealism. Each approach is exemplified so as to prove the broad spectrum of problems dealt with accounting research.
pełen tekstASSUMPTIONS ABOUT REALITY IN ACCOUNTING RESEARCH
Summary
The paper presents and analysis assumptions about reality underlying research in accounting context. Using Morgan and Smirchi classification six approaches are presented with ascending level of subjectivism: (1) naïve realism, (2) transcendental realism, (3) contextual relativism, (4) transcendental idealism, (5) social contructionism, and (6) idealism. Each approach is exemplified so as to prove the broad spectrum of problems dealt with accounting research.