The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research

ABSTRACTThis study aims to investigate the dominance of research with paradigm positivism in accounting, especially related internal function audit. The dominant accounting date is positivist paradigm. In audit, all things are not only seen from facts that on surface and concluded directly existing data, but also must understand meaning contained it. Therefore, it necessary have another contradicts covers its limitations. Anti-positivist paradigms, interpretivism, radical humanist, structuralist, critical, postmodernist paradigm, should be widely used audit research. anti-positivism raises heterogeneity mainstream which has a positive impact development research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method