“…However, this type of research has been heavily criticized by various researchers from di erent parts of the world, namely Europe, and in particular by those dedicated to studying phenomena in management accounting (Williams, 2014;Scapens, 2006;Parker, 2012;Hopper & Bui, 2016). For them, the domination of positivism in accounting research results in serious problems in terms of developing knowledge and innovation in the area, impeding consideration of questions that do not methodologically t into "positivist logic" and that cannot be expressed numerically (Hopwood, 2007;Hopper & Bui, 2016).…”