Abstract
Orientation: The accounting literature acknowledged that a gap exists between accounting
research and accounting practice and supported the argument that accounting research does
not significantly contribute to accounting practice.
Research purpose: The purpose of this article is to evaluate the appropriateness of applying
the research approaches identified in doctrinal research to the accounting policy debate.
Motivation for the study: The article is motivated by calls for accounting research, accounting
standard-setters and accounting practice to work together to address the identified gap.
Research approach, design and method: The theoretical article interpreted the research
approaches of doctrinal research for application in accounting research by following a
structured approach of assessing each research approach separately.
Main findings: The article found that doctrinal research used logical argumentation of
hermeneutics as foundation for the authoritative interpretation of practical documents. In
applying aspects of hermeneutics, doctrinal research includes descriptive, interpretative,
normative, critical and comparative research approaches, depending on the desired outcome
of the research.
Practical/managerial implications: The article provides different research approaches that
could be used by researchers to apply doctrinal research to assess the development of new
policies in accounting.
Contribution/value-add: Hermeneutics and the different research approaches applied in
doctrinal research add value by creating a research framework to conduct accounting policy
research on accounting doctrines developed in practice. More methodological rigour is
therefore created for accounting policy research and helps to bring practice and research closer
to each other.