SUPPORTING THEORY FOR QUALITATIVE RESEARCH IN ACCOUNTING

Purba, Rahima (2017) SUPPORTING THEORY FOR QUALITATIVE RESEARCH IN ACCOUNTING. In: The 1st Unimed International Conference On Economics And Business 2017 (UNICEB), 12 Dec 2017, Medan.

[img] Text
cover.pdf - Published Version

Download (0B)
[img] Text
15.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)

Abstract

Qualitative research is accounting is growing. The theories also growing. The use of Institutional Theory (IT) used in municipal corporation can prediction financial performance of municipal corporate that live in twilight area. The use of Positive Accounting Theory (PAT) in the study (Collin et al., 2008). Then it developed again in a study by Modell et al (2017) which seeks to combine Institutional Theory (IT) with Actor-Network Theory (ANT). The combination of IT and ANT is an example of a relatively extreme method of theory based on mismatches of ontological and epistemological assumptions and how this results in severe paradigmatic tensions. The most significant pressures relate to the social conceptions of those who have different structures and their agency and epistemological very different views on the role of theory. In terms of ontology, much of the research under review seems to be caught in a difficult dilemma faced in the face of ontological tensions arising from a combination of IT and ANT, Modell (2017) also focuses on social actors while underestimating the idea of hidden agents, increasingly prominent in IT, or trying to maintain a strong institutional sense of disagreement with agency conceptions in ANT.

Item Type: Conference or Workshop Item (Paper)
Keywords: Research; Accounting; Theory
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Gusti Lisa Utami
Date Deposited: 18 Jan 2018 03:24
URI: http://digilib.unimed.ac.id/id/eprint/28194

Actions (login required)

View Item View Item