مقایسه نظریه دامنه و نظریه روش در پژوهشهای حسابداری مدیریت: با تاکید بر نظریه کنشگر- شبکه
الموضوعات : حسابداری مدیریتشکراله خواجوی 1 , محمد حلاج 2 , کیانوش گنجی 3
1 - استاد حسابداری، دانشگاه شیراز، شیراز، ایران.
2 - دکتری حسابداری، دانشگاه شیراز، شیراز، ایران
3 - کارشناسی ارشد حسابداری، دانشگاه تهران، تهران، ایران
الکلمات المفتاحية: پژوهشهای حسابداری مدیریت, نظریه دامنه, نظریه روش, نظریه کنشگر- شبکه,
ملخص المقالة :
نظریه ها با توجه به کارکرد آنها در پژوهش به دو گروه نظریه های دامنه و نظریه های روش، قابل تفکیک هستند. نظریه دامنه به مجموعه مشخصی از دانش، درباره موضوعات بااهمیت در یک دامنه یا محدوده مشخص، مثل حسابداری مدیریت، اشاره دارد. در حالی که نظریه روش به عنوان یک سیستم مفهومی فراسطحی و ابزاری برای مطالعه موضوع یا موضوعات با اهمیت مورد اشاره در نظریه دامنه، معرفی می شود. هدف این پژوهش نیز تمایز قائل شدن بین نقش‌های این دو نظریه و بررسی ارتباط آنها در پژوهش حسابداری مدیریت است. یک چارچوب نظری مفروض برای روابط ممکن بین این دو نظریه با تاکید بر نظریه کنشگر- شبکه به عنوان یک نظریه روش برخواسته از علم جامعه‌شناسی، تدوین شد. همچنین، خاستگاه نظری بیشتر مطالعات بر نظریه روش تاکید دارد. هم نظریه های دامنه و هم نظریه های روش به دنبال پیشرفت بوده و روابط بین آنها نیز موجب بهبود این خواسته می شود.
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