Contemporary Research Methodologies (Interpretative and Critical): and it's Absence from Arabic Accounting Research

Abstract

This paper explores the absence of adopting contemporary research methodologies (interpretative and critical) in Arabic accounting research, particularly those published in Saudi Arabia. These new methodologies emerged (as an alternative to descriptive research) to adopt a particular point of view regarding the research question and analysis. The focus of critical and interpretative research is not to describe the technical progression of accounting, but rather to explore the multiple discourses which led to its functioning and look at accounting’s role in shaping society. Our analysis reveals the dominant of descriptive research and the absence of critical and interpretative research from Arabic accounting journals. Additionally, the paper introduces the alternative schools of thought in accounting. It is argued that the adoption of such schools is crucial to the development of accounting.