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A Middle Ground Philosophical Perspective for Forensic Accounting Research

Ifedapo Francis Awolowo & Adenike Abidoye

Journal of Forensic Accounting Research2025https://doi.org/10.2308/jfar-2023-036article
AJG 2ABDC B
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0.50

Abstract

This paper explores the evolving philosophical perspectives in forensic accounting research, focusing on neo-empiricism as a middle ground between positivism’s objectivity and critical theory’s subjectivity. Whereas traditional positivist approaches in accounting emphasize scientific rigor and measurable outcomes, they often overlook the subjective experiences that drive human behavior, particularly in the context of organizational fraud. By adopting qualitative methods, neo-empiricism allows researchers to explore the socio-behavioral dimensions of fraud while maintaining objectivity. This interpretive framework offers deeper insights into the motivations behind fraudulent actions, enriching the understanding of organizational dynamics. The paper argues that adopting a more diversified approach to research can provide a more comprehensive understanding of fraud and improve practical interventions. By examining the interplay between theory and practice, this paper advocates for integrating neo-empiricism into forensic accounting research to bridge the gap between traditional scientific methods and the complexities of human behavior in organizational settings. JEL Classifications: C18; G31; M14; M42.

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https://doi.org/https://doi.org/10.2308/jfar-2023-036

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@article{ifedapo2025,
  title        = {{A Middle Ground Philosophical Perspective for Forensic Accounting Research}},
  author       = {Ifedapo Francis Awolowo & Adenike Abidoye},
  journal      = {Journal of Forensic Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jfar-2023-036},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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