Qualitative research in management accounting to emphasis on philosophic foundations

Abstract: In this paper, will be studied the role and importance of qualitative research. To emphasize on Philosophy fundamental of qualitative research, in this investigation, is discussed the theoretical pronouncements and methodological literature and some illustrative field studies in area of management accounting. The paper with broad panorama on field research and presenting of different views (the textbook, the economics and the consultancy), indicates how qualitative research is caused to development and improvement of management accounting. In addition to the four qualitative research paradigm include the positivism, realism, critical and constructivism and qualitative research types include descriptive, illustrative, experimental, exploratory and explanatory and examples of relevant studies in the field of management accounting is mentioned. Doing qualitative research in management accounting by studying in different places, as field and iteration between theory and data is made, then extracted and interpreted the results. The paper also specifies some of the problems and pitfalls in qualitative studies.