What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting
DOI:
https://doi.org/10.37253/gfa.v6i2.6870Keywords:
Lyotard paradigm, Generalization, Accounting research, Diversity researchAbstract
Purposes - This study aims to investigate the Lyotard paradigm that dominates the framework of research in accounting and finance, especially the concept of generalizing the results of studies that apply a quantitative approach.
Research Method - This study is a literature study that uses secondary data from various articles, journals, library books and also Scopus journal articles to provide a lot of evidence related discussion topic. We obtained data for nearly 40 articles from a database of reputable national and international journals indexed by Scopus and Google scholar.
Findings - The results of this study show that many scholars alignment with lyotard perspective has been refuted by several axioms and new paradigms that have developed in the midst of the turmoil of research in accounting and finance, so that this has led to various rejections and expansion of studies in accounting and finance, especially studies that use a critical research approach. and postmodernism
Implications - The main contribution of this study is to provide a wider literature on research perspectives in accounting and finance, especially for researchers who want an approach that applies an expanded study result. The limitation of this research is that it only considers Lyotard's approach to the generalization paradigm in addition to other approaches such as Derrida and Machiavellianism.
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References
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Yuliana, R., Setiawan, A., & Auliyah, R. (2020). Sakinah Family Accounting as a Manifestation of Sharia Household Financial Management. Jurnal Akuntansi Multiparadigma, 11(3), 479-499.
Atmadja, Anantawikrama Tungga. 2013. Methodology and Qualitative Research Struggle in the Field of Accounting. Jurnal Akuntansi Profesi, Vo. 3 (2). http://dx.doi.org/10.23887/jap.v3i2.2006
Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. British Accounting Review, 46(2), 111–134. https://doi.org/10.1016/j.bar.2014.05.001
Burrell, G. & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. ISBN 9781857421149
Callinicos, A., Against Postmodernism: A Marxist Critique (Cambridge: Polity Press , 1989).
Cooper, C. (1997). Against postmodernism: Class oriented questions for critical accounting. Critical Perspectives on Accounting, 8(1–2), 15–41. https://doi.org/10.1006/cpac.1996.0086
Djalaluddin, A., & Mumpuni, D. (2020). Riba Versus Alms as a consideration for Tazkiyah Accounting and Business. Jurnal Akuntansi Multiparadigma, 11(3), 450-478.
Dominelli, L. & Hoogvelt, A., ‘‘Globalisation, The Privatisation of Welfare, and the Changing Role of Professional Academics in Britain’’, Critical perspectives on Accounting , Vol . 7 No . 1 , 1996 , pp . 191 – 212
Eagleton, T., Ideology: an introduction (New York: Verso , 1991).
Gafur, A., Abdullah, R., & Adawiyah, R. (2021). Trust Based Accountability at Islamic Boarding Schools. Jurnal Akuntansi Multiparadigma, 12(1), 95-112.
Garfinkel, H. 1996. Ethnomethodology’s Program. Social Psychology Quarterly, Vol.59 (1), 5-21.
Goles, T., & Hirschheim, R. (2000). The paradigm is dead. The International Journal of Management Science, 28, 249–268. http://www.markd.nl/content/references/2000Goles.pdf
Hardiwinoto. 2009. Philosophy of Science and Development of Accounting Science. Value Added. Vol. 5 (2).
Hartono, Arif. 2012. Multi Paradigm in Accounting Research; A Concept Overview. Jurnal Ekulilibrium, Vol. 10 (1).
Harvey, D. (1989). The condition of postmodernity. Cambridge: Wiley-Blackwell.
Jaakkola, E. (2020). Designing conceptual articles: four approaches. AMS Review, 10(1–2), 18–26. https://doi.org/10.1007/s13162-020-00161-0
Kilduff, M., & Mehra, A. (1997). Postmodernism and organizational research. The Academy of Management Review, 22(2), 453–481.
Krisnadewi, K., & Sawarjuwono, T. (2020). Is Cost Stickiness A Bad Signal From Catur Marga Perspective?. Jurnal Akuntansi Multiparadigma, 11(3), 500-518.
Lukka, Kari & Kasanen, Eero. (1995). The problem of generalizability: anecdotes and evidence in accounting research. Accounting, Auditing & Accountability Journal. Vol. 8 Iss 5 pp. 71 - 90.
Lyotard, Jean Francois. (1984). The Postmodern Condition : a Report on Knowledge. Manchester.
MacDonald, E ., ‘‘Derrida and the Politics of Interpretation’’, The Socialist Register, 1990 , pp . 228 – 243 .
Matilal, S., Adhikari, P. (2020). Accounting in Bhopal: Making catastrophe. Critical Perspectives on Accounting, 72, art. no. 102123.
Muawanah, Umi. 2010. Postmodern: (The Best) Paradigm? Jurnal Akuntansi Indonesia, Vol. 6 (1): 53 - 64.
Mulyana, D. 2001. Qualitative Research Methodology New Paradigms of Communication and Other Social Sciences. Bandung: PT Remaja Rosdakarya.
Nugrahanti, Y. W. (2016). Complaining the Big Narrative and Simulacra of Corporate Social Responsibility Disclosure. Jurnal Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 5, No. 2.
Nugroho, H. 2004. Cultivating Critical Ideas. Yogyakarta: Pustaka Pelajar.
Palmer, R. E. 2003. Hermeneutics A New Theory of Interpretation. Yogyakarta: Pustaka Pelajar.
Permatasari, M., Triyuwono, I., & Mulawarman, A. (2021). Islamic Values In Accounting Information Governance Of Third-Sector Organisation. Jurnal Akuntansi Multiparadigma, 12(1), 1-26. http://dx.doi.org/10.21776/ub.jamal.2021.12.1.01
Raharjo, Y., & Sawarjuwono, T. (2022). Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant. The Indonesian Accounting Review, 12(1), 17. https://doi.org/10.14414/tiar.v12i1.2442
Rosenau, P. (1992). Post-modernism and the social sciences. Princeton: Princeton University Press.
Rowlands, J. (2012). Accountability, quality assurance and performativity: The changing role of the academic board. Quality in Higher Education, 18(1), 97–110. S
Searle, J. (1995). The social construction of reality. New York: The Free Press.
Smyth, S., Uddin, S., & Lee, B. (2022). Subject, method and praxis – Conducting critical studies in accounting research. Critical Perspectives on Accounting, 86(June). https://doi.org/10.1016/j.cpa.2022.102481
Tanasal, S., Randa, F., & Ng, S. (2019). MettÄ And Kamma . Based Accountability. Jurnal Akuntansi Multiparadigma, 10(3), 448-467.
Triyuwono, I. 2006. Sharia Accounting Perspective, Methodology, and Theory. Jakarta: PT. Raja Grafindo Persada.
Umanailo, M. C. B. (2018). Postmodernism in the View of Jean Francois Lyotard. 10.13140/RG.2.2.20300.92802.
White, K., Habib, R., & Hardisty, D. J. (2019). How to SHIFT consumer behaviors to be more sustainable: A literature review and guiding framework. Journal of Marketing, 83(3), 22–49.
Yuliana, R., Setiawan, A., & Auliyah, R. (2020). Sakinah Family Accounting as a Manifestation of Sharia Household Financial Management. Jurnal Akuntansi Multiparadigma, 11(3), 479-499.
