Philosophical Debate to Study the Development of Federal Government Accounting in Islamic Republic of Pakistan

This paper discusses important philosophical issues to be taken into consideration for conducting government accounting research in Islamic Republic of Pakistan. This paper will help novise researchers in the field of accounting to understand the basic philosophical paradigms and their implication in conducting accounting research and aims at developing knowledge and gives an understanding the development of accounting. The paper has discussed accounting research from the social science. The ontological and epistemological assumptions favour the implication of institutional theories which discuss accounting development in its context This suits a paradigm of social contstructionism which value the role of people in developing accounting norms in societies.