KAJIAN PARADIGMA INTERPRETIF DALAM RISET AKUNTANSI: PERSPEKTIF SOSIOLOGI INTERPRETIF

Abstract

An interpretive Paradigm in Accounting Research: Interpretive sociology perspective. The objective of this article isto study the interpretive paradigm in science development, accounting research correlation and interpretiive sociology as the development agent in accounting field. Comparing between interpretive paradigm and non-positivism paradigm obtains 5 identical dimensions that show interpretive paradigm in developing science. Interpretive paradigm correlation in accounting is characterised by its interpretive paradigm in understanding the worlf as it is, showing harmony due to the actual information received. Accounting reseach is a social research. Interpretive sociology is an understanding toward what is done by an informant who proves and offers a development in accounting field.