• Eko Ganis Sukoharsono Universitas Brawijaya


Constructing, Non-Positivist, Paradigm


Purpose - This research aims to build an understanding of non-positivist research paradigms and methods. The development of problems that occur in society, especially those related to social problems is increasingly complex.

Design/methodology/approach - This research was conducted with an interpretive paradigm approach. The interpretive approach departs from efforts to seek explanations of social or cultural events based on the perspectives and experiences of the people being studied.

Findings - The result of this research showed that the six paradigms that have been described, namely 1) Interpretive, 2) Phenomenology, 3) Symbolic Interactionism, 4) Critic, 5) Postmodernist, and 6) Spiritualist have differences in their respective advantages and disadvantages.

Practical implications - The focus of each existing paradigm is also different which makes researchers must be careful in using it. Differences can be started starting from how to focus the research theme to be explored to how the report pattern should be made. Thus, these developments may lead researchers to solve increasingly complex problems and to find the root of the problem.

Author Biography

Eko Ganis Sukoharsono, Universitas Brawijaya



Burrell G., Morgan. G. (1979). Sociological Paradigm and Organizational Analysis, Element of the Sociology of Corporate Life. England: Heinemann.

Chua, WF 1986. Radical Development in Accounting Thought. The Accounting Review LXI

Ilham, I. (2018). Postmodernism Paradigm; Solution For Social Life? USK Journal of Sociology (Media Thought & Applications), 12(1), 1–23.

Knuuttila, MLK, et al, 2008. Straddling Between Paradigms: A Naturalistic Philosophical Case Study On Interpretive Research In Management Accounting. Accounting Organizations, and Society, Vol 33 (2008) 267–291

Leniwati, D., Sukoharsono, EG, Prihatiningtias, YW, & Purwanti, L. (2020). The Sufficient Sense: The Value on the Concept of Income Based on Neuro-Psychological-Spiritual Methodology. 144(Afbe 2019), 297–305.

Littlejohn, Stephen, W. 2004. Theories of Human Communication. New York, USA: Artists Right Society (ARS). Theories of Human Communication (seventh edition). Belmont: Thomson Learning. Thing. 144-162

Ludigdo, 2007. Paradox of Accountant Ethics, Student Library, Yogyakarta

Muhajir, N. 2000. Qualitative Research Methodology. Yogyakarta: Rake Sarasin

Muslim. 2016. Variants of Paradigms, Approaches, Methods, and Types of Research in Communication Science. Journal of Wahana Communication Science Program, Pakuan University. Volume 1. Number 10. Pages 77-85.

Mulyana, Deddy. 2006. Qualitative Research Methodology, New Paradigm of Communication and Other Social Sciences. Bandung: Rosdakarya Youth.

Nelson. D. Lindsey. 1998. Herbert Blumer's Symbolic Interactionism. University of Colorado at Boulder Spring. Communication /metadiscourses/Papers/ App_Papers/Nelson.htm

Nurhayati. 2015. Describing Accounting with an Interpretive Brush. Journal of Islamic Business and Management. Volume 3, Number 1. pp. 174-191

Ryadi, A. (2004). Postmodernism versus modernism. Studia Philosophica et Theologica, 4(2), 90–100

Setiawan, J., & Sudrajat, A. (2018). Postmodernism Thought And Its View On Science. Journal of Philosophy, 28(1), 25.

Smith, Jonathan A., Flowers, Paul., and Larkin. Michael. 2009. Interpretative phenomenological analysis: Theory, method and research. Los Angeles, London, New Delhi, Singapore, Washington: Sage.

Smith, Jonathan A. (ed.). 2009. Qualitative psychology: A practical guide to research methods. Translation of Qualitative Psychology A Practical Guide to Research Method. Yogyakarta: Student Library.

Soeprapto, Riyadi. 2002. Symbolic Interaction, Modern Sociological Perspective. Yogyakarta: Averrpes Press and Student Library.

Sugiyono. 2013. Educational Research Methods Quantitative, Qualitative, and R&D Approaches. Bandung: Alphabeta.

Sukoharsono, Eko Ganis. 1995. Accounting, Colonial Capitalists, and Liberal Order: The Case of Accounting History in Indonesia during the Dutch Colonial of the Mid-to-End of the 19th Century, The International Journal of Accounting and Business Society, Vol. 3/1

Sukoharsono, Eko Ganis. 2008. Religion, Spirituality, and Philosophy: How Do They Work For An Accounting World? The 3rd Postgraduate Consortium in Accounting: Socio-Spiritual …, Postgraduate Program University of Brawijaya, 8-9 September.

Sukoharsono, Eko Ganis. 2009. Spiritual Intelligence Definitions: Availability for Accounting Knowledge. Unpublished Working Paper. Faculty of Economics. University of Brawijaya

Sukoharsono, Eko Ganis. 2018. Strategies to Improve the Sustainability in Promoting Transparency, Accountability and Anti-Corruption: An Imaginary Dialogue. The International Journal of Accounting and Business Society. Vol.26. No. 1. August.

Sukoharsono, EG (2020). Industrial Revolution 4 . 0 and the Development of Accounting Information System : An Imaginary Dialogue. International Journal of Engineering & Technology, 9(2), 474–479.

Triyuwono, Iwan. 2006. Perspective, Methodology, and Accounting Theory Syahriah. Jakarta: PT Raja Grafindo Persada

Triyuwono, Iwan. 2013. Makrifat Qualitative And Quantitative Research Methods For The Development Of Accounting Disciplines.” Manado 16th National Accounting Symposium, no. 1–15.




How to Cite

Sukoharsono, E. G. (2022). CONSTRUCTING THE UNDERSTANDING OF NON-POSITIVIST RESEARCH PARADIGM AND METHOD. The International Journal of Accounting and Business Society, 30(1), 167–186. Retrieved from

Most read articles by the same author(s)

> >>