Summary of Chua 1986

635 Words Jun 12th, 2013 3 Pages
Summary of Chua 1986
Authors main point
Provide two alternative world views and their underlying assumptions are elucidated – interpretive and the critical.
Discuss consequences of conducting research within these philosophical traditions through a comparison between accounting research that is conducted on the same problem but from two different perspectives.
Deal briefly with the difficulties associated with these alternative perspectives

Author’s purpose
To change the emphasis of mainstream accounting research from hypothetico-deductivism and technical control assumptions to alternative views and obtain a fundamentally different and potentially rich research insights.
Aim
1. To enable accounting researchers to self-reflect
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ideographic) 2. society – characterizes it as orderly or subject to fundamental conflict
Burell and Morgan (1979)
Four paradigms used to classify accounting theories * Functionalist * Interpretive * Radical humanist * Radical structuralist
Problems persisted so accounting perspectives are differentiated with reference to underlying assumptions about knowledge, the empirical phenomena under study, and the relationship between theory and the practical world of human affairs.
A classification of assumptions
“knowledge is produced by people, for people, and is about people and their social and physical environment”
Beliefs about knowledge
Epistemological assumptions * Decide what to count about acceptable truth by specifying the criteria and process of assessing truth claims * E.g. an epistemological assumption might state that a theory is considered true if it is repeatedly not falsifiable by empirical events
Methodological assumptions * Indicate that research methods deemed appropriate for the gathering of valid evidence. * E.g. large-scale sample surveys or laboratory experiments that are “statistically sound” may be considered acceptable research methods.
Both sets of assumptions are closely related. What is a “correct” research method will depend on how truth is defined.
Belief about physical and social reality
Ontology
Object of Study * People may be viewed as identical to physical objects and be

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