Systemic validity is generally in conformity with the understanding of adopted by legal officials. On other hand, it suffers from an inability to account for why enactment systemic criteria constitutes a norm. Axio-systemic aims compensate this deficiency introducing hybrid validity. While component continues descriptive and explanatory advantages, minimum axiological element guarantees that en...

It is often assumed that the information representations used in interactive information systems are grounded firmly and objectively in mathematics. This positivist view is at odds, however, with contemporary mathematics and philosophy of science, which sees subjective, social, and situated symbol systems — semiology — at the base of all human information use. We describe some of the reasons be...

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 contrad...