International Conference on Emerging Economies and The UB International Consortium on Accounting

Abstract

The difference of ontology, epistemology, and methodologies used for each paradigm is important to consider when a researcher is conducting and accounting research.Finding the answer of a social phenomenon that is influenced by a complex variable cannot be done if the researcher only reveals things that appear on the surface. This article describes the use of multiple paradigms from sociological perspectives so that the reader can distinguish the results obtained in a study when they are analyzed using different paradigms. Conventional paradigm gives a result from the distance of the actor of a phenomenon. While, the non-conventional paradigm digs deeper into this phenomenon in order to obtain a more complete picture of a reality to be understood, constructed, or reconstructed.