Critical realism is a contemporary approach in the philosophy of science and the philosophy of social sciences, founded by Roy Bhaskar. In the philosophy of science, this approach emerged in opposition to the empirical realism of positivists and Kant's transcendental idealism. Contrary to Kant's view, critical realism asserts the existence of an objective reality independent of the mind; and unlike the viewpoint of the positivists, it maintains that this reality is not limited to the observable and empirical level. In the philosophy of social sciences as well, this approach developed in contrast to both empirical realism and interpretivism. It acknowledges that while social realities differ from natural realities due to human purposefulness, their principles and methodologies are the same owing to the presence of causal mechanisms in both. Transcendent philosophy critiques critical realism for its restriction of existence to the material level, its substitution of truth by practical adequacy, its portrayal of knowledge as a social product, and its neglect of the influential factors on action. This study is based on library research and presented through descriptive-analytical methodology. At the first stage, it analyzes the foundational principles of critical realism in the philosophy of science and social sciences, and at the second stage, it critically evaluates them based on the principles of transcendent philosophy.