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Renewal efforts to deal with global dynamic changes in accounting science and the accounting profession are carried out through continuous elaboration in educational and practical fields. One of the most important is the endless exploration of the science of accounting through various studies and research using various research paradigms. Paradigm has the meaning of a view of life, perspective, worldview, principles or philosophy of life.

The positivist paradigm uses a conventional linear research process. The positivist paradigm, or better known as quantitative research, is the most widely recognized approach in research in various fields of science, including education, because it is the oldest approach.

The phenomenological paradigm (interpretive) in the practice of conducting research is often regarded as a research process that is cyclical, with the view that reality (phenomenon) is not singular, but plural (plural). The main objective of phenomenological research is to gain an understanding of the meaning, because according to the phenomenological view the same phenomenon (behavior) will have different meanings in different cultural contexts.

The Department of Accounting, State University of Malang gives important attention to the exploration of science in the various paradigm frames described above. One of them is by holding a national seminar on experimental and qualitative research methodologies as one of the important trends and issues in the development of accounting science. This national seminar reflects our identity as accounting professionals who are never tired of exploring knowledge in contributing to building a dignified economic civilization.

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