scholarly journals For structure

2019 ◽  
Vol 33 (3) ◽  
pp. 621-640 ◽  
Author(s):  
Sven Modell
Keyword(s):  
Structural Stability ◽  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Social Structures ◽  
Content Type ◽  
Accounting Research ◽  
Conceptual Paper ◽  
Per Se

PurposeThe purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique centred on the neglect of social structures in the former perspective.Design/methodology/approachThis is a conceptual paper based on a critical reading of ANT inspired by CR.FindingsAlthough the author does not question the ability of ANT to be imbued with critical intent per se, the author is critical of its tendency to downplay the significance of pre-existing, social structures and the concomitant neglect of enduring and ubiquitous states of structural stability as an ontological possibility. This may lead to an overly optimistic view that naively valorises agency as a largely unfettered engine of emancipation. By contrast, CR offers a deeper and more nuanced ontological conception of how social structures constrain as well as enable emancipation. In contrast to the highly empiricist epistemology of ANT, it also provides an epistemological rationale for going beyond empirical descriptions of how social structures work to advance theoretically informed, explanatory critiques that are better suited for realising less easily observable opportunities for emancipation.Research limitations/implicationsThe paper advances the debate about how social structures should be examined in critical accounting research and the relative merits of doing so in advancing emancipatory projects.Originality/valueThe paper is an attempt to contrast ANT and CR as two distinct approaches to critical accounting research and thus extends the debate about what such research is and could be.

Using critical realism in critical accounting research – a commentary by two ANTs

2019 ◽  
Vol 33 (3) ◽  
pp. 655-665 ◽  
Author(s):  
Jane Baxter ◽  
Wai Fong Chua
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Methodological Choices ◽  
Critical Realist ◽  
The Social

PurposeThe purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.Design/methodology/approachThe authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.FindingsThe authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.Research limitations/implicationsMethodological diversity is to be explored, acknowledging the ontological politics of our choices.Originality/valueThis paper is an original commentary contributing to critical accounting research.

In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker

2020 ◽  
Vol 33 (3) ◽  
pp. 666-674
Author(s):  
Sven Modell
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Social Critique ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Conceptual Discussion

PurposeThis is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal.Design/methodology/approachThis is a conceptual discussion that further clarifies the differences between critical realism (CR), actor–network theory (ANT) and traditional Marxist thought as a basis for critical accounting research.FindingsThe relative merits of CR as a basis for critical accounting research are further elucidated in the light of the criticisms raised in the commentaries. In particular, the discussion of its role as a counterweight to the legacy of empiricism that hampers the possibilities of advancing radical social critique and emancipation is further developed.Research limitations/implicationsThe paper clarifies what CR can and cannot do for the critical accounting project and how it may be further developed as a vehicle for emancipation.Originality/valueThe paper extends the debate about what critical accounting research is and could be.

The struggle to fabricate accounting narrative obfuscation

2016 ◽  
Vol 13 (1) ◽  
pp. 57-85 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Network Theory ◽  
Educational Psychology ◽  
Academic Research ◽  
Actor Network Theory ◽  
Research Network ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Per Se ◽  
Human Actors

Purpose The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se. Design/methodology/approach This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests. Research limitations/implications The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded. Social implications The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively. Originality/value This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

Domain theory and method theory in management accounting research

2014 ◽  
Vol 27 (8) ◽  
pp. 1308-1338 ◽  
Author(s):  
Kari Lukka ◽  
Eija Vinnari
Keyword(s):  
Conceptual Framework ◽  
Network Theory ◽  
Design Methodology ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Domain Theory ◽  
Content Type ◽  
Theoretical Contribution ◽  
Accounting Research ◽  
Conceptual Clarification

Purpose – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories? Design/methodology/approach – The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory. Findings – There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature. Research limitations/implications – The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter. Originality/value – The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.

Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)

2016 ◽  
Vol 29 (2) ◽  
pp. 305-316 ◽  
Author(s):  
Alan D. Lowe ◽  
Ivo De Loo ◽  
Yesh Nama
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Content Type ◽  
Theoretical Contribution ◽  
Extant Literature ◽  
Accounting Research ◽  
Realistic Approach ◽  
Made In

Purpose – The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature. Design/methodology/approach – The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory. Findings – While a distinction between domain and methods theories … may appear analytically viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research. Research limitations/implications – Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions. Originality/value – The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.

The use of activity theory and actor network theory as lenses to underpin information systems studies

2018 ◽  
Vol 20 (2) ◽  
pp. 191-206 ◽  
Author(s):  
Monica Nehemia-Maletzky ◽  
Tiko Iyamu ◽  
Irja Shaanika
Keyword(s):  
Information System ◽  
Activity Theory ◽  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Postgraduate Students ◽  
Interpretive Approach ◽  
Systems Studies

PurposeThis study aims to examine how both activity theory (AT) and actor network theory (ANT) can be complementarily applied in information system (IS) studies.Design/methodology/approachThe interpretivist approach was followed, within which the qualitative methods were used. Existing literature was gathered as data. The analysis was done by following the interpretive approach.FindingsBased on the analysis and discussion, a guide for complementary use of both AT and ANT in IS studies was developed. The guide is divided into two parts, which helps to achieve the objectives of the study: complimentary use of AT and ANT in an IS study and order-of-use of both theories in a study, as depicted in the framework.Originality/valueThis study is original in that it has not previously been published in part or full. The results of the study is intended to be of value to both IS postgraduate students and researchers.

Gaining customer centric understanding of retail displays for future innovations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Signe Mørk Madsen
Keyword(s):  
Network Theory ◽  
Decision Process ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Limited Resources ◽  
Technological Innovations ◽  
Display Design ◽  
Content Type ◽  
Retail Display ◽  
Practical Implications

PurposeThe aim of this research is to provide insights for future display design through understanding the processes of sensemaking of retail displays in digitised retail.Design/methodology/approachThe research applies media elicited interviews and engages thematic analysis to understand agency and advance mental models of retail display. Actor Network Theory (ANT) is engaged to flatten the ontology to traverse digital and physical realms as well as more semiotic sources.FindingsThe article presents a system comprising sensemaking processes of displays in digitised retail and traces the blending traits of physical and digital displays labelling an emerging display terminology applicable across realms.Research limitations/implicationsThe participating retail concepts' limited resources for technological innovations plus the customers all being local and recruited through the physical store represent this study's limitations.Practical implicationsThe developed system reveals a process for abandoning the familiar but obsolete understanding of retail displays to replace it with new insights to support the judgement and decision process for designing innovative future displays with a customer centric logic.Originality/valueThe article is novel in flattening the ontology of retail displays to fit an organisational interface perception of the link between customer and retailer.

Rethinking democratizing potential of digital technology

2020 ◽  
Vol 18 (1) ◽  
pp. 140-156
Author(s):  
Luyue Ma
Keyword(s):  
Network Theory ◽  
Digital Technology ◽  
Science And Technology Studies ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Theoretical Framework ◽  
Technological Determinism ◽  
Content Type ◽  
Theoretical Perspectives ◽  
The Social

Purpose The purpose of this paper is to examine how the shifting conceptualization of the democratizing potential of digital technology can be more comprehensively understood by bringing in science and technology studies (STS) perspectives to communication scholarship. The synthesis and discussion are aiming at providing an interdisciplinary theoretical framework for comprehensively understand the democratizing potential of digital technology, and urging researchers to be conscious of assumptions underpinning epistemological positions they take when examining the issue of democratizing potential of digital technology. Design/methodology/approach The paper is a constructive literature review that synthesizes and integrates existed literature from communication and STS on the democratizing potential of digital technology. The author attempts to bridge theoretical perspectives from communication and STS by identifying core arguments and debates around key concepts and discussing potential implications of different epistemological positions. Findings Tracing the evolving analytical perspectives of technological determinism, the social construction of technology and actor-network theory, the author argues that researchers should be aware of their underlying epistemological assumptions embedded in relationships among users, technological systems and social factors. Analyzing the contested notion of power in the democratizing potential of digital technology from two contrasting perspectives, the author argues that researchers should recognize both the front end and the back end of digital technology in their analysis. In addition, new challenges of algorithm opacity and accountability in impacting the democratizing potential of digital technology are further discussed. Originality/value This study provides an original interdisciplinary theoretical framework by reviewing and bridging scholarship from communication and STS in examining the democratizing potential of digital technology. Adopting this interdisciplinary theoretical framework helps researchers develop a more nuanced and comprehensive understanding of the democratizing potential of digital technology.

For emancipation: a Marxist critique of structure within critical realism

2020 ◽  
Vol 33 (3) ◽  
pp. 641-653 ◽  
Author(s):  
Jane Andrew ◽  
Max Baker
Keyword(s):  
Collective Action ◽  
Design Methodology ◽  
Critical Realism ◽  
Global Capitalism ◽  
Alternative View ◽  
Content Type ◽  
Accounting Research ◽  
Enabling Structures ◽  
Emancipatory Politics

PurposeThe authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation.Design/methodology/approachThe authors begin by outlining Modell's conception of enabling structures. If ‘activated’ by reflexive individuals, these are theorised to be a mechanism through which agents can begin to emancipate themselves. However, the authors argue that emancipation must be contextualised within the material realities of global capitalism, paying particular attention to the shape of inequality and the subjects of exploitation. In doing this, they draw on Marx to pose an alternative view of structure.FindingsIn offering a Marxist critique of critical realism, the authors show how capitalist superstructure and base work together to reinforce inequality. In doing this, they highlight the enduring importance of collective action as the engine of emancipation. It is for this reason that they advocate for an emancipatory politics, which is collectively informed outside of, and in conflict with, the logics of capitalism.Research limitations/implicationsThe authors argue that explicit discussions of capitalism and its structures must be at the centre of critical accounting research, especially when it pertains to emancipation.Originality/valueGiven the importance of the conceptual framing of critical accounting research, this article suggests that critical realism has much to offer. That said, the authors draw on Marx to raise a number of important questions about both the nature of structure and the identity of reflexive agents within critical realism. They do this to encourage further debate about the emancipatory possibilities of the critical accounting project and the ideas proposed by Modell (2020).

Enabling the marketing systems orientation: re-establishing the ontic necessity of relations

Kybernetes ◽  
2018 ◽  
Vol 47 (10) ◽  
pp. 1992-2011 ◽  
Author(s):  
Hamish Simmonds
Keyword(s):  
Design Methodology ◽  
Critical Realism ◽  
Marketing Research ◽  
Effective Theory ◽  
Relational Sociology ◽  
Content Type ◽  
Theoretical Structure ◽  
The Social ◽  
Marketing Systems ◽  
Conceptual Paper

Purpose This paper aims to critically reflect on the growing systems orientation in marketing research and the approaches used to understand marketing systems. In response, the paper offers an integrative metatheory built on the ontic necessity and subsequently constitutive and causal efficacy of relations. Design/methodology/approach This conceptual paper is built on a logic of critique, identifying the generative absences that produce problems in the frameworks in use and attempting to rectify these problems by offering an alternative meta-theoretical structure. This paper draws from critical realism, systems thinking and relational sociology. Findings This paper advocates for an emergentist ontology for marketing systems built on the value of both substance and relation as co-principles of existence and the subsequent irreducible stratification derived from this. This position suggests the following propositions: the ontological premise of being is reliant on relations; the social world is constructed of stratified levels of organisation in which entities, their properties and powers emerge by virtue of these relations; these entities operate in complex and mutually modifying interrelations; stability and change is the result of this complex interplay of temporally/spatially stratified relations; and time and space are properties and potential powers of organisation. Originality/value This paper considers a number of inconsistencies in current approaches to the study of marketing systems arguing these arise based on the absence of a view of relations that supports an effective theory of emergence. In response, the paper develops a set of ontological presuppositions regarding the nature of marketing systems and a subsequent set of epistemic conditions as an integrative metatheoretical position, through which these systems are better understood and analysed. The paper argues that these improve our ability to theorise about the multi-dimensionality of these systems.

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