Postpositivism and Accounting Research : A (Personal) Primer on Critical Realism

摘要: This paper presents an overview and primer on the postpositivist philosophy of critical realism. The examination this research paradigm commences with identification underlying motivations that prompted a personal exploration A brief review ontology, epistemology methodology philosophies methods popularly applied in accounting is then provided. meta-theoretical basis realism ontological epistemological assumptions go towards establishing ‘truth’ validity criteria underpinning are detailed, relevance potential applications to also discussed. purpose discussion make call diversify approaches research, – specifically assist researchers realise for multiple method designs accounting. aided through illustration functions highlight how why approach was realworld study.