Accounting and Auditing Studies

Accounting and Auditing Studies

Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting

Document Type : Original Article

Authors
Mohammad Bagher Rasoulkhani 1
Parastoo Dehpour 2
1 Ph.D.Candidate of Accounting, Allameh Tabataba'i University, Tehran, Iran
2 Ph.D.Candidate of Accounting, Shahid Beheshti University, Tehran, Iran
10.22034/iaas.2025.230967
Abstract
The gap between economics-based and sociology-based research in management accounting is often attributed to paradigmatic differences between these fields. Over the past decade, increasing efforts have been made to bridge this gap. This article reviews the emerging efforts aimed at closing the divide between economics-based and sociology-based research in management accounting. It also discusses how these efforts and research can be advanced through the integration of economic and institutional theories. The dominant research approaches, including the social embeddedness approach, the theory juxtaposition approach, and the critical realism approach, are all attempting to resolve the gap between economics and sociology-based research. The findings of this study show that the first two approaches have not effectively addressed the challenges of applying paradigmatic assumptions. Therefore, critical realism is proposed as a more suitable approach to overcome these shortcomings. These approaches aim to offer an integrated social and economic perspective in management accounting, serving as significant and paradigmatic.
Keywords
Management Accounting
Paradigms
Sociology
Economics
Critical Realism
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Accounting and Auditing Studies
Volume 14, Issue 54
Summer 2025
Pages 115-134