EPISTEMOLOGICAL TAXONOMY IN MANAGEMENT & ACCOUNTING RESEARCH PHILOSOPHY

This paper studies the application of various epistemology dimensions in management & accounting research philosophy. The notion and implications of each discussed epistemology positivism, neopositivim, critical theory, pragmatic-critical realism, conventionalism and postmodernism, for management research is reviewed. It is evident that epistemology has an enormous influence on the research process. This paper exhibits that each epistemology has its own attributes and emphasis on distinctive commitments. Nevertheless, in relation to implications in management research, the variety of epistemologies offers a broad exposure in conducting research and in particular, research issues arising from the research processes.