Interparadigmatic dialogue in management accounting Cover Image

Interparadigmatic dialogue in management accounting
Interparadigmatic dialogue in management accounting

Author(s): Marek Masztalerz
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: social; theory; paradigm; interpretive; critical

Summary/Abstract: Management accounting as a social science is characterized by different paradigms. There is currently a considerable debate over competing theories and paradigms of management accounting, with ontologi-cal, epistemological and methodological issues at the heart of this debate. This paper is a brief metatheo-retical study of management accounting thought and its purpose is to present management accounting as a multi-paradigm discipline of social science. It is mainly a literature review and timely paper that aims to compare and synthesize briefly various approaches to identify and define management accounting para-digms, especially the so-called alternatives: interpretive paradigm and critical paradigm. The paper con-siders also the possibility of an interparadigmatic dialogue.

  • Issue Year: 2013
  • Issue No: 72
  • Page Range: 79-93
  • Page Count: 14
  • Language: English