Approaches to resolve the gap between economics and sociology based research in management accounting

Articles in Press

Document Type : scientific extension

Authors

1 PhD Candidate of Accounting, Allameh Tabataba'i University, Tehran, Iran.

2 Ph.D.Candidate of Accounting, Shahid Beheshti University, Tehran, Iran.

10.22034/iaas.2024.385442.1430

Abstract

The gap between economics-based and sociological-based research in accounting is often attributed to paradigmatic differences between these studies. Over the past decade, increasingly, steps have been taken to close this gap. This article reviews emerging efforts to bridge the gap between economics-based and sociological-based research in management accounting. In addition, how to advance such efforts and research is presented in a combination of economic and institutional theories. Dominant research approaches include; The social embeddedness approach, the theory juxtaposition approach and the critical realism approach are trying to resolve the gap between economics and sociology based research. The results of this research show that the first two approaches have not solved the problems of applying paradigmatic assumptions, and therefore critical realism should be considered to solve these shortcomings. These approaches seek an integrated, social and economic perspective in management accounting and are strong and paradigmatic legacies of economics and sociology-based researches in management accounting.

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Main Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 01 January 2024

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