oa South African Journal of Economic and Management Sciences - A systems approach to research inquiry in accounting: a research note
|Article Title||A systems approach to research inquiry in accounting: a research note|
|© Publisher:||University of Pretoria|
|Journal||South African Journal of Economic and Management Sciences|
|Affiliations||1 Department of Accounting and Finance, University of Pretoria|
|Publication Date||Jun 2001|
|Pages||254 - 262|
|Keyword(s)||Accounting, Accounting research, Economics, Finance, JEL, M 41, Management information systems, MIS, Mitroff model, Problem solving and Research models|
ISI Social Science
Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. From a methodological perspective, Accounting research therefore has a narrow base (Tomkins and Groves, 1983). A solution to expanding the research base may be to search for non-formal, naturalistic research methods in disciplines related to Accounting, where they are more established. The purpose of the article is to introduce a research method, employed in Management Information Systems (Mitroff, Betz, Pondy and Sagasti, 1974) that may be of value to postgraduate students and Accounting researchers engaged in non-formal and naturalistic research. It is hoped that the exposure to this and other research models will contribute towards the broadening of the Accounting research base.
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