Studi Kasus sebagai Strategi Riset untuk Mengembangkan Akuntansi Sektor Publik

Mahmudi Mahmudi

Abstract

It is undoubtedly recognized that research has an important role in developing theories and practices towards a certain discipline. The existence of a science will stagnate or may disappear without any continuous research, basic or applied research. Public sector accounting theory is less developed compared to the business accounting theory. Because the nature and characteristic of public sector accounting are different from commercial accounting, the research method should be fitted according to its nature. Case study as a preferred research strategy seems very fit for the development of public sector accounting theories and practices. This article, firstly explores various philosophical approaches of research methodology and their effects on accounting research. The article also discusses about the development stage of accounting research, and the role and benefit of case study research in the development of public sector accounting.

Keywords: Case Study, Research Methods, Grounded Research, and Theory Development.

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.