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.

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.

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.

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.

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.

The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maurice Gosselin ◽  
Marc Journeault
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Network Theory ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Activity Based Costing ◽  
Actor Network ◽  
Content Type ◽  
Public Sector Organizations ◽  
Human Actors

Purpose Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation. Design/methodology/approach Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization. Findings This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC. Originality/value This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.

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.

Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge

2012 ◽  
Vol 9 (3) ◽  
pp. 245-264 ◽  
Author(s):  
Jeltje van der Meer‐Kooistra ◽  
Ed Vosselman
Keyword(s):  
Design Methodology ◽  
Management Accounting ◽  
Practical Relevance ◽  
Interpretive Research ◽  
Critical Research ◽  
Content Type ◽  
Accounting Research ◽  
Research Paradigms ◽  
Theoretical Pluralism ◽  
Number Of Authors

PurposeThe purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.Design/methodology/approachThe paper is conceptual in nature.FindingsAs the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies.Research limitations/implicationsThe paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory.Originality/valueThe paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.

What can(not) a flat and local structuration ontology do for management accounting research?

2016 ◽  
Vol 13 (2) ◽  
pp. 252-263 ◽  
Author(s):  
Hans Englund ◽  
Jonas Gerdin
Keyword(s):  
Design Methodology ◽  
Management Accounting ◽  
Structuration Theory ◽  
Current Understanding ◽  
Social Phenomena ◽  
Content Type ◽  
Accounting Research

Purpose The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al. Design/methodology/approach This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research. Findings This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al. exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research. Originality/value This paper expands the current understanding of a flat and local structuration ontology in management accounting research.

Enhancing the transparency of accounting research: the case of narrative analysis

2015 ◽  
Vol 12 (1) ◽  
pp. 34-54 ◽  
Author(s):  
Ivo De Loo ◽  
Stuart Cooper ◽  
Melina Manochin
Keyword(s):  
Qualitative Research ◽  
Narrative Analysis ◽  
Design Methodology ◽  
Early Career ◽  
Content Type ◽  
Extant Literature ◽  
Accounting Research ◽  
Interpretive Approach ◽  
Practical Implications ◽  
The Way

Purpose – This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a narrative and how these may be analyzed is open to debate. After suggesting an approach of how to deal with narrative analysis, the authors critically discuss how far it might offer insights into a particular accounting case. Design/methodology/approach – After having explained what the authors’ view on narrative analysis is, and how this is linked with the extant literature, the authors examine the socialisation processes of two early career accountants that have been articulated in an interview context. Findings – The approach to narrative analysis set out in this paper could help to clarify how and why certain interpretations from an interview are generated by a researcher. The authors emphasise the importance of discussing a researcher’s process of discovery when an interpretive approach to research is adopted. Research limitations/implications – The application of any method, and what a researcher thinks can be distilled from this, depends on the research outlook he/she has. As the authors adopt an interpretive approach to research in this paper, they acknowledge that the interpretations of narratives, and what they deem to be narratives, will be infused by their own perceptions. Practical implications – The authors believe that the writing-up of qualitative research from an interpretive stance would benefit from an explicit acceptance of the equivocal nature of interpretation. The way in which they present and discuss the narrative analyses in this paper intends to bring this to the fore. Originality/value – Whenever someone says he/she engages in narrative analysis, both the “narrative” and “analysis” part of “narrative analysis” need to be explicated. The authors believe that this only happens every so often. This paper puts forward an approach of how more clarity on this might be achieved by combining two frameworks in the extant literature, so that the transparency of the research is enhanced.

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