The investigation of research paradigms in management accounting

The subject of management accounting research is management accounting practices and organizational processes. This research environment has social construction that contextual factors such as culture, history, values, norms, politics, economy and human relation have impact on it. Research on this environment needs to specific ontological and epistemological assumptions that have capability of understanding and recognition of this fact. This assumptions was introducing in the forms of paradigms. Positivist quantitative paradigm with characteristics of objectivity, measurement and independent of actor's thoughts and opinions haven’t consistency with this environment.  In contrast, qualitative research paradigm with characteristics of definition of phenomena in its historical and social context, multi – theoretic approach, making meanings and deep understanding of human relation, organizational processes and  management accounting practices,  has most consistency with research area and presents its unique knowledge for the management accounting knowledge development. Mixed methods also have serious challenges and aren’t consistent with this social construction environment.