마르크스주의의 방법론이 회계학연구에 미친 영향

There are various methodologies such as positive, interpretative, critical methodologies in Social Science which studies social phenomina. In this paper, I review an influence of the marxism methodology on the accounting research. However there is no study on the marxism methodology of accounting research in Korea. In western society, Since Accounting, Organizations and Society was published in 1976, Some accounting papers applying non-positivist methodology have been published and Some academic journals have been published. The Marxism methodology belongs to the radical structurism and it seeks a critical/hope /non-spirit line from Hegel and Kant. The Marxism is the conception which indicates scientific framework of theory on the philosophical thought of Marx and Engels and it is formed from German philosophy and English classic economics and French socialism. In accounting, Marxism methodology can be reviewed dividing into the political economy and the labour process. The political economy methodology reviews the role of accounting in the process of allocating of income, wealth, power in society. The labour process methodology reviews the social construct and the conflict nature on the science, technology and labour relation