Bonnix Hedy Maulana, Abdul Rohman, Trijatmiko Prabowo
Accounting as social construction and social practice will be more interesting when explored with qualitative approaches. However, accounting became more complex and had different meaning in every context and more important to know how social actors use and react to accounting. The paper offers types of research questions appropriate to qualitative research methods, and opportunities to investigate new accounting phenomena. Using pathway approach for qualitative research, especially using phenomenology for accounting issues, made researchers have another alternative to choose research methods in phenomenology to do their qualitative research. The results showed using this approach for qualitative research of phenomenology can direct researchers to finding answers when using qualitative research as their first steps. Second, this pathway approach can be traced to find notions in accounting areas as social construction. Qualitative research-pathway in phenomenology can be used as one of many tools for qualitative research when everybody starts for qualitative research. This pathway still can be discussed based on other context research even still using same phenomenology methods. This model can enrich methodology in phenomenology for accounting researchers.