Research Methods and Methodologies Used in Studies on Social Accounting

Research Methods and Methodologies Used in Studies on Social Accounting

Maria da Conceição da Costa Tavares, Alcina Portugal Dias
ISBN13: 9781799813859|ISBN10: 1799813851|EISBN13: 9781799813873
DOI: 10.4018/978-1-7998-1385-9.ch005
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MLA

Tavares, Maria da Conceição da Costa, and Alcina Portugal Dias. "Research Methods and Methodologies Used in Studies on Social Accounting." Tools, Strategies, and Practices for Modern and Accountable Public Sector Management, edited by Graça Azevedo, et al., IGI Global, 2020, pp. 123-150. https://doi.org/10.4018/978-1-7998-1385-9.ch005

APA

Tavares, M. D. & Dias, A. P. (2020). Research Methods and Methodologies Used in Studies on Social Accounting. In G. Azevedo, J. Oliveira, R. Marques, & A. Ferreira (Eds.), Tools, Strategies, and Practices for Modern and Accountable Public Sector Management (pp. 123-150). IGI Global. https://doi.org/10.4018/978-1-7998-1385-9.ch005

Chicago

Tavares, Maria da Conceição da Costa, and Alcina Portugal Dias. "Research Methods and Methodologies Used in Studies on Social Accounting." In Tools, Strategies, and Practices for Modern and Accountable Public Sector Management, edited by Graça Azevedo, et al., 123-150. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-1385-9.ch005

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Abstract

Accounting as a social science considers an objective and subjective reality that must be seen and understood under the institutional context where it is developed. Thus, this chapter discusses the roles and effects of the paradigms in accounting research, in general, and social accounting research, in particular, aiming to know and understand the research lines that better define a theoretical scope of analysis for the social accounting practice. This research tries to better fit the answers to some questions about social accounting. The results argue for the importance of keeping a theoretical paradigm alive in order to foster multidimensional openness and true scholarship in accounting research and application. A multi-disciplinary appreciation with different perspectives will enrich the research in social accounting.

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