Research Philosophy

Learning outcomes:
• To understand research philosophy
• Understand the key terms ontology, epistemology, methodology and methods
• Understand research paradigm
Research Philosophy – Its Need!
1. Philosophical assumptions are embedded in every research whether implicitly or explicitly.
2. Holden and Lynch (2004) show their concern about the philosophy of research and advise to the
researchers to be aware of underlying philosophical assumptions of the research that might have
significant impact to address the research problems.

Why?
• Philosophical positions are vital for researchers to ensure appropriateness of the chosen
methods to address the research problem.
• Inappropriate matching of methodology and research problem may result dubious outcome
(Holden and Lynch 2004).
• Sometimes, the generated knowledge would have flaws if there is no consistency among
ontology, epistemology and research methodology. Even, practical application of the such
knowledge is unlikely to be effective (Bell et al., 2019).
• In relation to your research, it is very important to realize how you perceive reality. Your
individual perception of reality affects how you gain knowledge of the world, and how you act
within it.
• This mean that your perception of reality, and how you gain knowledge, will affect the way in
which you conduct the research in your dissertation/research.
Easterby-Smith et al. (2002) identify three reasons why there is significance on understanding
philosophy:

 First, the researcher may refine and clarify the research method to be used in their study
and consequently help the researchers to gather their evidence and to answer their
research questions.
 Second, assist the researchers with different types of methodologies and as such
avoiding inappropriate and unrelated works.
 Lastly, by understanding the basic meaning of research philosophy and understanding its
advantages and benefits, it helps the researcher to be more creative and exploratory in
their method of research.
What is Research Philosophy?
• The research philosophy is defined as an idea or belief of a researcher concerned with
the investigation and collection of data as well as interpretation of the collected data
(Saunders et al., 2012).
• Philosophy is concerned with views about how the world works and, as an academic
subject, focuses, primarily, on reality, knowledge and existence.
• The way you perceive reality and the world around you.
• Research philosophy is defined as “the development of knowledge and the nature of
knowledge” (Saunders, et al., 2009).
• Saunders et al. (2009) added, that in research philosophy each researcher follows
important views on how they perceived the world.
• Furthermore, this views and assumptions will greatly affect the research strategy and
methodology a researcher chooses as part of its approach.

What is Reality?
 Reality is the state of things that includes everything that is and has been, whether or
not it is observable or comprehensible.
 Physical Reality and Social Reality
 Research is about seeking new knowledge about the reality – if possible

What is Research Philosophy?

• Philosophical approaches are delineated by set of assumptions concerning ontology,
epistemology, human nature and methodology (Burrell and Morgan, 1979; Holden and
Lynch, 2004).
• These assumptions will underpin your research strategy and the methods you choose as
part of that strategy.

Ontology
Ontology is concerned with nature of reality. It defines the way reality is conceived and
perceived.
The two aspects of ontology:
1. Objectivism/Realist – Single reality 2. Subjectivism / Constructionist – Multiple reality
OBJECTIVISM
The researcher is independent of the reality. This represents the position that social entities
exist in reality external to social actors.
Objectivism is an ontological position which indicates that social phenomenon should be
understood in objective way where reality is independent of social actors or observers.
SUBJECTIVISM/ CONSTRUCTIONIST
CO employs the inter subjective assumptions and relativist perspectives of reality. In CO reality
is socially constructed from individual cognitive processes informed by experience and
language.
The subjectivist view is that social phenomena are created from the perceptions and
consequent actions of social actors
Epistemology
Epistemology is a set of assumptions that defines the way knowledge about a particular view of
reality is to be generated, understood and used. Therefore, epistemological assumptions are
concerned with the acquisition of knowledge.
There two types of epistemology: 1. empiricist 2. Interpretivist.
1. Empiricist seeks to establish descriptive & predictive/association principles for a reality that
exists independently of an observer.
2. Interpretivist seeks to describe and understand socially constructed realities. It interprets
experiences and observations using language based method.
Epistemology as a theory of knowledge logically follows from Ontology. A particular ontological
position about the reality will denote a particular epistemological position
Research Paradigm
Kuhn (1970: 175) described a paradigm as “the entire constellation of beliefs, values,
techniques, and so on shared by the members of a given community”.
Therefore, a paradigm of research provides the largest framework within which research takes
place. It is the world view within which researchers work (Maykut and Morehouse, 2005).
The research paradigm compromises both ontology and epistemology to identify how the
researcher sees the research phenomena and how he intends to investigate the research
problem (Hussey and Hussey, 1997; Remenyi, Williams, Money and Swartz, 1998; Maxwell,
2005).

Mainstream” and Alternative Stream

• Positivism belongs to “mainstream” research, whereas interpretivism falls into
“alternative” stream of research.
• The limitations of mainstream research led accounting researchers to examine
alternative
 • perspective (Baker and Bettner, 1997)
• under “alternative” stream subsequently critical approach is emerged in addition of
interpretive approach (Chua, 1986; Baker and Bettner,
• 1997; Maroun, 2012; Alawattage et al., 2017).

Fundamental Research Paradigm

1. Positivism and 2. Interpretivism
Paradigms are based on assumptions such as how this world is perceived and understood by a
researcher. These assumptions have a significant impact on the research activities such as; how
a researcher comprehends research questions, methodology and interprets the findings.
Positivism
• realist or objectivist ontology
• empiricist epistemology
• reality exists objectively and external to
The subject (single reality)
Positivist approach is associated with sample representativeness, inferential statistics,
measurement, developing and testing hypothesis, mathematical analysis, experimental design,
cause and effect relationship and generalization.
Positivist research tends to dominate by quantitative techniques using statistical analysis of
data where the experiment can theoretically be re-performed with similar result due to having
external validity and objectivity.
Limitations: It is not well suited to explore a complex factual and social ramification (Baker and
Bettner, 1997; Ahrens et al., 2008; Parker, 2008; Chua, 1986).

Interpretivism
 there is no objective reality because the world is just the creation of human minds
 reality is constructed through people’s experience and interpretation
 reality is subjective and does not exist
 reality under interpretivism depends on what people perceive and accordingly they
construct the reality (Cohen et al.,2000)
• the interpretive research attempts to describe, understand and interpret the meaning of
the actors (Baker and Bettner, 1997)
• Consequently, research method under interpretive paradigm mainly dominated by
qualitative method
 • constructionist ontology
• interpretivist epistemology

Drawbacks:
High degree of subjectivity, lack of generalization of the findings, lack of objectivity in
extrapolation and re production of experiments.

Critical research
• Baker and Bettner (1997, p 293) argue that “critical research can also be interpretive,
but critical research adopts a particular point of view regarding the research question,
whereas interpretive research purports to take a neutral stance”.
• Considering the philosophical assumptions about knowledge, belief about world view
and relationship between theory and practice, Chua (1986) provides a distinction
between mainstream, interpretive and critical accounting research.
• Besides, Covaleski and Dirsmith (1990) propose a framework for conceptualizing and
designing interpretive and critical research based on underlying ontological
assumptions.
• In recent time, Alawattage et al., (2017) provide theoretical and methodological
premises for critical management accounting research.
Research philosophy and research paradigm logically direct to design choice of the research
methodology

Research Methodology
• Research methodology is logical sequence of ontology and epistemological position of
the researcher.
• Overall approach of the research from theoretical underpinning to collection ofdata,
analysis of data and its interpretation are considered as research methodology (Collis
and Hussey, 2003).
• It is different from research method.
• Strauss and Corbin (1998, p.3) mention that “methods refer to a set of procedures and
techniques for gathering and analyzing data”.
 • The attribute ‘quantitative’ and ‘qualitative’ is a question of research methodology
which is independent from the choice of methods such as interview, observation, or
questionnaire (Silverman, 1993).

Pragmatism
• Pragmatism argues that the most important determinant of the epistemology, ontology
and axiology you adopt is the research question – one may be more appropriate than
the other for answering particular questions.

• Moreover, if the research question does not suggest unambiguously that either a
positivist or interpretivist philosophy is adopted, this confirms the pragmatist’s view
that it is perfectly possible to work with variations in your epistemology, ontology and
axiology.

Key Takeaway
• Research Philosophy
• Ontology (Objectivist/Realist:
Subjectivist/Constructionist)
• Epistemology (Empiricist; Interpretivist)
• Research Paradigm
• Mainstream (positivist)
• Alternative stream (interpretive; critical)
• Pragmatism