The purpose of this chapter is to present the research methods used in the research, the form of data collection, analysis and interpretation. They are described in detail in the following words. The research philosophy is explained in the subsequent section. The study would like to discuss the application of information technology on accounting that accounting personnel would be occurs the impact. In order to prevent or settle the impact, arrival at the conclusion or recommendation for the managements or enterprises provide any assistance to the accounting personnel who can deal with the rapid development of information technology on accounting.
The objectives of the study are to:
1) – Identify the effect of application information technology on accounting personnel.
2) – Identify the barriers applied information technology.
3) – Discuss the methods for accounting personnel to adopt the new information system.
Interpretivism is the main philosophy behind this research. This involves the use of researchers to interpret the elements of the study. In this research, it is the human interest that has been integrated into the system. The interpretive researchers assume that the access to the reality is through social constructions which have been the modals of the languages, shared meaning, cultural connotations and instruments. There is the philosophy where the positivism is critiqued in this research of social sciences.