The Value and Application of Marxist Methodology in Accounting

Authors

  • Zhoupei Yang
  • Yulu Han
  • Xin Yi

DOI:

https://doi.org/10.54097/j2ajeh85

Keywords:

Marxism, Social science methodology, Accounting

Abstract

This paper explores the value and application of Marxist theory and social science methodology in the field of accounting. By analyzing the fundamental principles of Marxism and the research methods of social science, and integrating them with the characteristics of the accounting profession, the paper illustrates the theoretical insights and guidance that Marxist thought offers to accounting. It also examines how social science methodologies are applied in accounting research and practice. Finally, the paper highlights the broader significance of incorporating Marxist and social science approaches into accounting and outlines potential directions for future research.

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References

[1] Mantzarie E, Smyth S, Lanka S. Classical Marxist accounting research: A literature review and directions for future research [J]. Critical Perspectives on Accounting, 2025, 101: 102789.

[2] Bryer R A. Marx And Accounting [J]. Critical Perspectives on Accounting, 1999, 10(5): 683-709.

[3] Napier C J. Accounts of change: 30 years of historical accounting research [J]. Accounting, Organizations and Society, 2006, 31(4): 445-507.

[4] Dillard J F. Accounting as a Critical Social Science [J]. Accounting, Auditing & Accountability Journal, 1991, 4(1): 1-1.

[5] Cooper C. Accounting for the fictitious: A Marxist contribution to understanding accounting’s roles in the financial crisis [J]. Critical Perspectives on Accounting, 2015, 30: 63-82.

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Published

12-05-2025

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Section

Articles