Management Accounting Research Approaches: A Critical Review

Achchi Mohamed Inun Jariya, Thirunavukkarsu Velnampy


The management accounting field uses three research approaches: mainstream, interpretive and critical. These paradigms involve employing distinct research methodology whilst studying topics related to management accounting. The distinction in research methodology was made based on assumptions about the nature of social science and nature of society. Various scholars had used those assumptions to categorise research prototypes. Among them, the frameworks developed by Burrell and Morgan (1979), Hopper and Powell (1985, Chua (1986) and also Rayan and Scapens (2002) are all noteworthy. Therefore, the aim of this study is to critically review these frameworks as a way to identify their similarities and differences among them. On the basis of the review, it is observed that perspectives of management accounting were originated from an extremely long means of travel, and there are lots of similarities and significant differences among the frameworks reviewed.

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International Journal of Financial Research
ISSN 1923-4023(Print)ISSN 1923-4031(Online)


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