文章基本信息

标题：Constructionism in Accounting Research: An Investigative Tool for Corporate Social Disclosure Practices
其他标题：Constructionism in Accounting Research: An Investigative Tool for Corporate Social Disclosure Practices
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作者：Muturi Wachira
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2018
卷号：10
期号：10
页码：111-116
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Most of the researches in accounting are based on the positivist approach. It has been noted, however, that the positivist approach cannot answer all research questions in social sciences such as accounting. This paper looks at constructionism as an approach that can be adopted for accounting and other business management researches. Key words: Constructivism, Positivism, Personal Construct Theory, Voluntary disclosures, Corporate Social Disclosures