Peran Filsafat Ilmu Fondasi Utama dalam Penelitian Akuntansi Multiparadigma

Abstract

This paper discusses the role of philosophy of science as the main foundation in multi-paradigm accounting research and the impact of accounting on social and environmental phenomena. Philosophy of science has a role in seeing multiparadigm in the development of accounting science. Accounting practice shows that accounting is growing, so there is a need for accounting research that can be carried out with a multi-paradigm approach. The emergence of multiparadigm, the interpretive paradigm was actually born because it saw a fundamental weakness of the functionalist paradigm, continued the critical paradigm which was born because it saw the weaknesses in the interpretive paradigm, the postmodernism paradigm appeared which was born because it found deviations in thinking that were fundamental to the functionalist paradigm with aspects of modernism. The new paradigm is complementary to the shortcomings of the previous paradigm, and in its development, each paradigm exists independently. Accounting is increasingly becoming a foundation for users of accounting information who can explain facts empirically through the results of research in the field of accounting with various paradigms in responding to increasingly dynamic social and environmental phenomena.