The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism

Document Type : Original Article

Authors

1 Ph.D. Candidate, Department accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

2 Department accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

10.22034/iaas.2022.168255

Abstract

Objective: With the development of growing economic and social competition, management accounting has become unprecedentedly considered by social circles and has become a concern. The ultimate mission of management accounting theory is to provide better services in the field of practice. Therefore, management accounting research can not be separated from real business activities. The purpose of this study is to discuss the interpretive paradigm based on its principles and application in management accounting research.
Method: This research in terms of method, reviews and evaluates research done in the past.
Results: Symbolic interactionism and structuralism are as a branch of interpretive approach. This study provides a general but systematic overview of the status and development of management accounting and contributes to the development of theory.
Conclusion: An interpretive method and a theoretical approach based on this can effectively support researchers in evaluating management accounting theory. Also, the interpretive paradigm in the philosophy of science can help researchers to further explore the reality of social life.    

Keywords

References

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Accounting and Auditing Studies
Volume 11, Issue 44
January 2023
Pages 53-68

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