مقایسه نظریه دامنه و نظریه روش در پژوهشهای حسابداری مدیریت: با تاکید بر نظریه کنشگر- شبکه
محورهای موضوعی : حسابداری مدیریت
شکراله خواجوی
1
(استاد حسابداری، دانشگاه شیراز، شیراز، ایران.)
محمد حلاج
2
(دکتری حسابداری، دانشگاه شیراز، شیراز، ایران)
کیانوش گنجی
3
(کارشناسی ارشد حسابداری، دانشگاه تهران، تهران، ایران)
کلید واژه: پژوهشهای حسابداری مدیریت, نظریه دامنه, نظریه روش, نظریه کنشگر- شبکه,
چکیده مقاله :
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.
The theories can be divided into two groups of the domain theories and the method theories based their roles on research. A domain theory refers to a particular set of knowledge on a substantive topic area situated in a field or domain such as management accounting, while a method theory can be defined as a meta-level conceptual system for studying the substantive issue(s) of the domain theory at hand. The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. A conceptual framework for analyzing possible relationships between domain theories and method theories are developed based on the use of the actor-network theory that is originated from sociological science. The theoretical ambition of the most studies typically focused on domain theories. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature.
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