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

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Abstract

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.

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