Research paradigm: Implications to Novice Management Accounting Researchers studying Small and Medium Enterprises.
Volume 5 - Issue 11, November 2022 Edition
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Author(s)
Banele Dlamini
Keywords
Research Paradigm, Interpretivism, Epistemology, Critical realism, Pragmatism, Philosophical assumptions.
Abstract
The paper sought to elucidate research paradigms for novice management accounting researchers who are conducting heuristic studies among Small and Medium Enterprises (SMEs).The paper critically anatomizes literature on research methodology, discussing the philosophical assumptions in social science research. It also reviews the ontological, epistemological, axiological and methodological positions for each research paradigm. Furthermore, this paper also discusses the various aspects to be considered when undertaking a management accounting research among SMEs. The study adopted a critical literature analysis methodology following content analysis. The examination of related literature revealed that the selection of a research paradigm is influenced by the philosophical assumptions and the research objectives or research questions for a particular study. This paper offers lucid description to novice researchers in the management accounting domain especially in selecting the most appropriate research design for addressing the research questions.
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