Accounting research thought from research social-qualitative strategies

Abstract

The exploration of new methodological territories pertaining to Accounting research can be accomplished by revising heterodox alternatives, such as the interpretative and the critical approaches, which may be promising, as they enrich the research with other interpretation and solution perspectives for their research problems. The potential of these alternative perspectives, when complemented with qualitative social research, is underlined, as they allow a new take on reality from diff erent epistemological, ontological, and methodological perspectives, by introducing subjective analysis and by analyzing subjective variables. Therefore, the paper proposes that accounting researchers consider qualitative-subjective approaches and possibly complement them with quantitative-objective methods, thus creating an original perspective that gives a new air to accounting researching.