“…An early example of the use of statistical analysis in sociology is "suicide"…by Emile Durkheim" (Larrañaga, 2017, p. 78) By the end of the 19th century, it was possible for accounting researchers to deal with management and accounting issues -which include many social facts-as things or events, just like the experiments that can be carried out in natural sciences in isolation of the context and human subjectivity factors. Accordingly, business scholars thought that the social phenomenon, despite the significant differences with the natural sciences, could be subject to similar methods as the scholars in the field of natural sciences do (Larrañaga, 2017).…”