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Research Methods and Methodologies Used in Studies on Social Accounting

Research Methods and Methodologies Used in Studies on Social Accounting
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Author(s): Maria da Conceição da Costa Tavares (University of Aveiro, Portugal)and Alcina Portugal Dias (Polytechnic Institute of Porto, Portugal)
Copyright: 2022
Pages: 21
Source title: Research Anthology on Innovative Research Methodologies and Utilization Across Multiple Disciplines
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-6684-3881-7.ch003

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Abstract

Accounting as a social science considers an objective and subjective reality that must be seen and understood under the institutional context where it is developed. Thus, this chapter discusses the roles and effects of the paradigms in accounting research, in general, and social accounting research, in particular, aiming to know and understand the research lines that better define a theoretical scope of analysis for the social accounting practice. This research tries to better fit the answers to some questions about social accounting. The results argue for the importance of keeping a theoretical paradigm alive in order to foster multidimensional openness and true scholarship in accounting research and application. A multi-disciplinary appreciation with different perspectives will enrich the research in social accounting.

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