This article to describe the accounting research methodology paradigm, aims to provide basic understanding regarding the existence of several paradigm and also the characteristics of each paradigm. Generally in an accounting world, four paradigm are known, which are the functional paradigm, the interpretive paradigm, the critical paradigm. and the postmodernism paradigm. Each paradigm in the article will be described in four important aspects, which are: social reality (ontology), human aspect, science aspect, and research objectives. Through this description, researcher creativity can be stimulated to arrange research methodology in the effort to solve science problems and accounting practice innovatively. The birth of a paradigm did not eliminate the existing paradigm (mutually exclusive) but not the contrary it exist independently or complementarily. The choice to focus on particular paradigm will create fanatics on the chosen paradigm. Ideally, researchers have to understand and absorb the exixting fourth paradigm and subsequently set a foot on those fourth paradigms on metaparadigm level. in this position, researcher will have a broader perpective and become more considerate in conducting their reserch.