Constructionism in Accounting Research: An Investigative Tool for Corporate Social Disclosure Practices

Muturi Wachira


Most of the researches in accounting are based on the positivist approach. It has been noted, however, that the positivist approach cannot answer all research questions in social sciences such as accounting. This paper looks at constructionism as an approach that can be adopted for accounting and other business management researches.

Key words: Constructivism, Positivism, Personal Construct Theory, Voluntary disclosures, Corporate Social Disclosures

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