Of the research methods discussed in the text, the critical accounting approach is the closest to the standard-setting function.

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The critical accounting approach is a type of qualitative research method that aims to uncover power relations and social inequalities within accounting practices. It is not directly related to the standard-setting function, which is a process of establishing accounting standards and principles. While the critical accounting approach may provide insights into the politics and interests that affect standard-setting, it does not involve developing or implementing accounting standards.

Of the Research Methods Discussed in the Text, the Critical