Management accounting research methodologies: searching for the bests

Subject Areas : International Journal of Finance, Accounting and Economics Studies

Fraydoon Rahnamay Roodposhti ¹ (Professor and faculty member of Islamic Azad University Science and Research Branch)
Marziyeh Shariati ² (PhD Student of Accounting, Islamic Azad University, Science and Research Branch)

Received: 2011-05-12 Accepted : 2011-08-20 Published : 2012-05-31

Keywords: Ontology, Epistemology, Methodology, Paradigm,

Abstract :

Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitable opportunities. In this paper, a basic research has been conducted to study the theoretical, philosophical and historical basis of these changes with the aim of presenting appropriate methodologies for management accounting research andsuitable techniques for the organizations. The findings of the study indicate that there is no one right global technique for organizations with different structures. It seems that the development of management accounting research methodologies is more consistent with Feyerabend's point of view. According to this perspective management accounting can stop searching for a universal accepted theory and start searching for solutions suitable for its own situation

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