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This study explains the philosophy of science, especially in the field of accounting, scientific methods, and the development of accounting science, both conventional and sharia. Basically, accounting science develops within the framework of the philosophy of science which is the basis and direction, namely through ontology, epistemology and axiology in the concept of the scientific method. The development of accounting science arises because accounting science is a category of social science that moves dynamically following the development of the social environment, where the science is applied. The times have greatly influenced the development of accounting science, so the role of accounting research is needed in answering the phenomena that occur.
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