View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Research Online Australasian Accounting, Business and Finance Journal Volume 4 Issue 4 Australasian Accounting Business and Article 2 Finance Journal 2010 Postpositivism and Accounting Research : A (Personal) Primer on Critical Realism Jayne Bisman Charles Sturt University,
[email protected] Follow this and additional works at: https://ro.uow.edu.au/aabfj Copyright ©2010 Australasian Accounting Business and Finance Journal and Authors. Recommended Citation Bisman, Jayne, Postpositivism and Accounting Research : A (Personal) Primer on Critical Realism, Australasian Accounting, Business and Finance Journal, 4(4), 2010, 3-25. Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library:
[email protected] Postpositivism and Accounting Research : A (Personal) Primer on Critical Realism Abstract This paper presents an overview and primer on the postpositivist philosophy of critical realism. The examination of this research paradigm commences with the identification of the underlying motivations that prompted a personal exploration of critical realism. A brief review of ontology, epistemology and methodology and the research philosophies and methods popularly applied in accounting is then provided. The meta-theoretical basis of critical realism and the ontological and epistemological assumptions that go towards establishing the ‘truth’ and validity criteria underpinning this paradigm are detailed, and the relevance and potential applications of critical realism to accounting research are also discussed. The purpose of this discussion is to make a call to diversify the approaches to accounting research, and – specifically – ot assist researchers to realise the potential for postpositivist multiple method research designs in accounting.