If the world is dependent on human perceptions then it is possible for two people to see the same phenomena and to see different things and for both of them to be right. A belief in an abstract reality is necessary to accept observation as a secure basis for knowledge. If you think this is impossible you believe the world is rational. If you think this is possible you believe that the world may be irrational. A belief in a rational world is necessary to accept deduction as a reliable source of knowledge.
Observation leads to the development of a theory.
Repeated observation and the use of induction 'proves' the theory to be true or false. If the theory is false, observation leads to an improved theory. Eventually it will be possible to develop a total set of linked theories to explain all phenomena in the world. This is only one of many possible views on the progress of science. This school of thought influences the methods used in accounting research.