Original Research

A systems approach to research inquiry in accounting: A research note

Carolina Koornhof
South African Journal of Economic and Management Sciences | Vol 4, No 2 | a2640 | DOI: https://doi.org/10.4102/sajems.v4i2.2640 | © 2018 Carolina Koornhof | This work is licensed under CC Attribution 4.0
Submitted: 06 July 2018 | Published: 30 June 2001

About the author(s)

Carolina Koornhof, Department of Accounting and Finance, University of Pretoria, South Africa

Full Text:

PDF (412KB)

Share this article

Bookmark and Share


Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. From a methodological perspective, Accounting research therefore has a narrow base (Tomkins and Groves, 1983). A solution to expanding the research base may be to search for non-formal, naturalistic research methods in disciplines related to Accounting, where they are more established. The purpose of the article is to introduce a research method, employed in Management Information Systems (Mitroff, Betz, Pondy and Sagasti, 1974) that may be of value to postgraduate students and Accounting researchers engaged in non-formal and naturalistic research. It is hoped that the exposure to this and other research models will contribute towards the broadening of the Accounting research base.


No related keywords in the metadata.


Total abstract views: 387
Total article views: 166

Crossref Citations

No related citations found.