<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422015000500009</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.08.006</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Research methods and methodology towards knowledge creation in accounting]]></article-title>
<article-title xml:lang="es"><![CDATA[Métodos de investigación y metodología hacia la creación de conocimiento en contabilidad]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lopes]]></surname>
<given-names><![CDATA[Ilídio Tomás]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,University Institute Of Lisbon, ISCTE Business School ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<fpage>9</fpage>
<lpage>30</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422015000500009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422015000500009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422015000500009&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Academic and scientific research embodies the purist way to achieve new knowledge through diversified methods and methodologies. It aims to describe and interpret multiple phenomena and their impact on social and organizational developments. Based on 760 postgraduate completed academic researches, in the scientific fields of accounting, auditing, and management control, a set of variables was identified towards an integrated overview of methods and methodology that historically fit with those scientific fields. This paper aims to evidence whether those methods and methodology depend from the scientific field under research and identify their impact on theory construction and for organizations' development. Research in financial accounting tends to increase the positivist or mainstream approach while management accounting research is characterized by an integrated descriptive or interpretive approach. Furthermore, case studies are used as way of stregthening the linkage and cooperation between higher education institutions, in particular business schools, and external organizations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[La investigación académica y científica encarna la manera purista para alcanzar nuevos conocimientos a través de métodos y metodologías diversificadas. Su objetivo es describir e interpretar múltiples fenómenos y su impacto en los acontecimientos sociales y organizativos. Sobre la base de 760 trabajos de investigaciones académicas, en los campos de la ciencia de la contabilidad, la auditoría y el control de gestión, se identificó un conjunto de variables hacia una visión integrada de los métodos y la metodología que se ajustan históricamente con los campos científicos. En este trabajo se pretende poner en evidencia si esos métodos y la metodología dependen del campo científico en la investigación e identificar su impacto en la construcción de teorías y para el desarrollo de las organizaciones. La investigación en contabilidad financiera tiende a aumentar el enfoque positivista o la corriente principal mientras que la investigación de contabilidad de gestión se caracteriza por un enfoque descriptivo o interpretativo integrado. Además, los estudios de casos se utilizan como forma de fortalecer la vinculación y cooperación entre las instituciones de educación superior, en las escuelas de negocios particulares y organizaciones externas.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Métodos de investigación]]></kwd>
<kwd lng="es"><![CDATA[Metodología de la contabilidad]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad financiera]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad de gestión]]></kwd>
<kwd lng="es"><![CDATA[Enseñanza de la contabilidad]]></kwd>
<kwd lng="en"><![CDATA[Research methods]]></kwd>
<kwd lng="en"><![CDATA[Methodology in accounting]]></kwd>
<kwd lng="en"><![CDATA[Financial accounting]]></kwd>
<kwd lng="en"><![CDATA[Management accounting]]></kwd>
<kwd lng="en"><![CDATA[Accounting education]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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