Paper Title
An Interpretive Study of Accounting Practices in Universities

Abstract
This study represents an investigation into accounting practices in a University in the Kingdom of Bahrain. The research essentially deals with the use of interpretive methodology in accounting research. In a general sense, interpretive research attempts to describe, understand and interpret the meanings that human actors apply to the symbols and the structures of the setting in which they find themselves. When used in an accounting context, interpretive research is directed towards an understanding of the way accounting practices contribute to the production and reproduction of organizational life. The interpretive approach enables accounting research to become driven by problems and issues relating to accounting practice as it pay particular attention to the meanings and perceptions of those actors who develop and use accounting systems in particular settings. Accounting has been recognized as subject to the influences of both the particular organization and the wider social structure in which it functioned. Thus, accounting can be viewed as a socially constructed and subjective reality in an organization context of universities. Thus, the main objectives of the study are to: 1) Construct a grounded theory of accounting practices in universities as represented by a private university in the Kingdom of Bahrain. 2) Assess the contribution that the theories developed by this study could make to understanding and knowledge of accounting practices; and 3) Obtain a better understanding of the use of the interpretive research paradigm and methodology and provide suggestions for future research.