Philosophy of research in accounting and finance : a critical reflexion

Peixinho, Rúben; Coelho, Luís

http://hdl.handle.net/10400.1/5588

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Authors

Peixinho, Rúben

Coelho, Luís

Abstract(s)

Existent taxonomies in accounting and finance are based on different ontological and epistemological positions. We state that, despite the inexistence of a right perspective as well as a proper research method within these domains, a reflection about such issues is crucial for the development of high-quality research. Several reasons justify this reflection. On the one hand, it is well-established that the research process is dependent on researcher’s assumption about the nature of reality. On the other hand, the clear definition of researchers’ philosophical perspective facilitates the understanding of their work by the remaining academic community. This paper aims at clarifying some of these issues in the accounting and finance domains. The paper also presents a two-dimension map describing the main characteristics regarding two extreme philosophical perspectivesthat constitute the basis of several taxonomies in accounting and finance research.