A comment on research frameworks applied in accounting research

Abstract

In the social sciences three different research frameworks are used: positivistic, interpretative and critical. These frameworks approach research from different premises, which collectively contribute to the pool of knowledge. Accounting institutions and their activities are fashioned by human interventions whose perceptions of the truth change over time. Accounting information and its treatment, therefore, cannot be adequately interpreted through the deterministic or objective lens of a positivist framework. This article argues that there is a place for each of the different research frameworks in accounting research and in an attempt to foster debate in South Africa, the article identifies and explains the nature and the process of each social research framework with specific reference to the South African context. This article also comments briefly, where possible, on the research frameworks applied in accounting accredited journals of South Africa.