Accounting Research Paradigms and Their Selection from the Perspective of Social Relationships
Based on the perspective of social relationships,this paper supplements and optimizes the analysis methods of accounting outcomes within the existing framework of accounting research paradigms,addressing the limitations of traditional paradigms that overlook the impact of social relationships.As a discipline,accounting is not only influenced by economic factors but is also significantly shaped by social relationships.By combining literature re-view and theoretical analysis,this paper delves into the evolution and optimization pathways of accounting research paradigms from the perspective of so-cial relationships.The findings indicate that the social relationship perspective not only provides a complementary explanation for the role of accounting in-formation within social structures but also more accurately reveals the mechanisms behind complex phenomena in accounting.This perspective offers new theoretical support and practical insights for understanding the essence of accounting and its future development.