Philosophical Approach of Phenomenology in Accounting Research

Subject Areas : Financial accounting

Abolfazl Soleimani ¹ , Mahdieh Shokrian Berenjestanaki ²

1 - MSc. Of Auditing, Faculty of Management, University of Tehran, Tehran, Iran.
2 - MSc. in Auditing, Lecturer of accounting Department, Farvardin Qaemshahr Institute of Higher Education, Qaemshahr, Iran.

Received: 2023-06-13 Accepted : 2024-06-29 Published : 2024-09-24

Keywords: Phenomenology, Qualitative Research, Path Approach, Philosophy, Accounting Concepts.,

Abstract :

Accounting as a social and organizational phenomenon is changing rapidly with the social progress and increasing complexity of businesses. Therefore, in each field, it finds different meanings that understanding how to use and react social actors, and how to form and reconstruct the areas in which accounting procedures are applied has become more important than before. Because the mainstream of accounting research uses quantitative research, there is a need to introduce philosophical phenomenological methods to accounting research to study new phenomena. This article presents some research questions related to qualitative research methods and opportunities to study new accounting phenomena. Using the path approach for qualitative research, especially the use of phenomenology for accounting issues, led researchers to have another alternative (by choosing phenomenological research methods) to conduct their qualitative research. The results showed that the use of this approach in qualitative phenomenological research can lead accounting researchers to find answers in the first steps of qualitative research and also to explore the concepts of different areas of accounting. This model can also enrich phenomenological methodologies for accounting researchers.

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