Obyektivitas riset akuntansi: perspektif institusional dan pendekatan prosesual

Objectivity is a determinant for validity and reliability of data in a research. Subject approach toward reality is the determinant of research objectivity, even in determining whether or not a research is scientific. When the problem of objectivity is resolved, then interpretation on reality of accounting will arrive at to the ultimate understanding. Thus, in depth interpretation is urgently required through accuracy and mutual understanding between researchers and respondents. Therefore, we should pay attention to the statement of the level of theory, which is believed that the higher the level is, the closer it is to academics ' thought, the lower the level is, the closer it is to practitioners.