Research Methods and Methodologies Used in Studies on Social Accounting

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Author(s): Maria da Conceição da Costa Tavares (University of Aveiro, Portugal)and Alcina Portugal Dias (Polytechnic Institute of Porto, Portugal)
Copyright: 2020
Pages: 28
Source title: Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Source Author(s)/Editor(s): Graça Azevedo (University of Aveiro, Portugal), Jonas Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal), Rui Pedro Marques (University of Aveiro, Portugal)and Augusta Ferreira (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-1385-9.ch005

Keywords: Accounting & Finance / Business & Management / Business Science Reference / Public and Sector Management

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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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Research Methods and Methodologies Used in Studies on Social Accounting

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