Abstract

Critical and interpretive research styles are often qualitative and more subjective than statistically-based positive techniques.  As such, critical and interpretive methodologies are less highly regarded by the academic establishment and are often relegated to the footnotes of postgraduate courses. After all, is there really a need to train prospective accountants and managements in ‘softer skills’? This critical essay argues that changes in accounting and business mindsets are moving critical and interpretive research styles into an era of greater recognition. Rather than be driven by positive tradition, management-based research needs to be more aware of practical realties and post graduate students need to be trained accordingly.

Key words: Accounting research, interpretive research, mainstream, methodologies, post graduate students, qualitative research.