In recent years, there have been many concerns of understanding and accounting development and to apply it in the context of new business environment. One of these issues is criticism to contemporary research stream for new and important aspects. The most of management accounting research must be pursue what happen in socio- political economy. To understand environment and prevent diversity of ideological and methodological, it should be considered what is necessary for understanding the concepts and conducting in the practice. Therefore, it is necessary to integrate different methodological and theoretical approaches for conducting new knowledge and designing new research stream with different paradigms.
 This paper examines recent discussion in the management accounting literature for increasing challenges about the lack of the relationship and integration between research paradigms. This paper aims to review qualitative research and basic guideline for academic research in management accounting. It first investigates the nature and importance of the qualitative research and the role of this in the development of theory. It stated one of the extensive critical approaches of the methodological and theoretical literature of the qualitative studies in management accounting. It also expresses the issues of the qualitative research and the future potential of qualitative research for management accounting studies. In this case, this study applies one of integrating research tools for valuing in the research.