Kritik atas PAR
Kritik Dominasi Positif Accounting Reaseach (PAR) Oleh : Muhammad Al Amin abstract This article aims to discuss how PAR (positive accounting Research) dominates the flow in accounting research. It turns out that behind the dominance of the PAR there is a certain intention to legalize and the purpose of economic goals. This dominance is like an imperialization in the field of research. Based on some critical articles, finding evidence that PAR is said to be superior in methodology research, there are weaknesses: in terms of philosophy and methodology, the demand of financial institutions, institutional factors, beauty and simplicity, political and ideological elements. The mainstream approach of non positivism with non positivisme approach as an alternative in research in the field of Accounting. Keyword: PAR, superiour Mainstream, non positivisme Pendahuluan Sebagaimana telah kita ketahui bahwa untuk mendapatkan kebenaran dapat dilakukan dengan menggunakan metode i