This study departs from the domination of accounting studies using the  paradigm  of  positivistic  methodology.  The  aim  in  this studyprovides an alternative approach in developing interpretive accounting research. Triyuwono (2013) says there are five paradigms in the social sciences:  positivism,  interpretivism,  criticism  postmodernism,  and spiritualists.   Interpretivis   paradigm,   critical,   postmodernist   and spiritualists using qualitative methods, which is the development of positivistic paradigm. This paradigm is not mutually exclusive, ideally an accounting researchers must be able to accept this paradigm, called“multiparadigmaâ€Â (Triyuwono, 2013). Interpretive considers that truth, reality or real life does not have a one-sided, but it has many facets, can be examined from various viewpoints. Design research in interpretive research, phenomenology, ethnography, ethnometodology, narrative, case studies, and grounded theory.
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