Abstract:
The management accounting field uses three research approaches: mainstream, interpretive and critical. These
paradigms involve employing distinct research methodology whilst studying topics related to management
accounting. The distinction in research methodology was made based on assumptions about the nature of social
science and nature of society. Various scholars had used those assumptions to categorise research prototypes. Among
them, the frameworks developed by Burrell and Morgan (1979), Hopper and Powell (1985, Chua (1986) and also
Rayan and Scapens (2002) are all noteworthy. Therefore, the aim of this study is to critically review these
frameworks as a way to identify their similarities and differences among them. On the basis of the review, it is
observed that perspectives of management accounting were originated from an extremely long means of travel, and
there are lots of similarities and significant differences among the frameworks reviewed.
