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.

scholarly journals How can the loggerhead sea-turtle survive? Exploring the journeys of the Caretta caretta using ANT and critical realism

Organization ◽  
2016 ◽  
Vol 24 (6) ◽  
pp. 781-799 ◽  
Author(s):  
Joe O’Mahoney ◽  
Hannah O’Mahoney ◽  
Ismael Al-Amoudi
Keyword(s):  
Network Theory ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Caretta Caretta ◽  
Sea Turtle ◽  
Ecological Interactions ◽  
Loggerhead Sea Turtle ◽  
Actor Network ◽  
Critical Realist ◽  
Actor Networks

The endangered loggerhead sea-turtle ( Caretta caretta) nests on the shores of the Mediterranean, but faces threats to its existence from a variety of sources. Answering the question of how this species can survive is complex as it involves examining the relationships between the turtle, its natural environment, local tourists, property developers, conservation organisations, governments and law-makers. We argue that actor-network theory provides a powerful methodology for tracing these relations and identifying crucial actors which enable the survival of this animal. Using a rich ethnography and drawing on insights from 116 interviews, we trace three actor-networks that highlight factors important to the survival of the species. Yet, we also highlight the conceptual difficulties that result from using an actor-network theory ontology for understanding socio-ecological interactions and argue that these may be ameliorated by embedding the actor-network theory methodology within a critical realist ontology. We argue that this engagement between critical realism and actor-network theory offers researchers a powerful method for understanding relations between socio-ecological actors while overcoming some of the theoretical difficulties of actor-network theory.

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.

The actor-network theory as a method in the analysis of Samarco disaster in Brazil

2019 ◽  
Vol 15 (2) ◽  
pp. 176-191
Author(s):  
Camilla Zanon Bussular ◽  
Cecília Gerhardt Burtet ◽  
Cláudia Simone Antonello
Keyword(s):  
Network Theory ◽  
Methodological Approach ◽  
Actor Network Theory ◽  
Social World ◽  
Actor Network ◽  
Content Type ◽  
Research Fields ◽  
The Social ◽  
Methodological Aspects ◽  
Empirical Demonstration

Purpose The actor-network theory (ANT) has been understood as a method, as a way of engaging in the social world and also transform it. The purpose of this paper is to show the ANT methodological aspects, provide an empirical demonstration of this approach as a method, and promote a debate about the implications and importance of understanding it as a method and not just as a theory. Design/methodology/approach By analyzing the criticisms of ANT seminal concepts and its repercussions, the authors have offered an understanding of its methodological aspects and its implications for the practice of research. An empirical study conducted in Brazil is presented to exemplify the use of ANT as a method. Findings The methodological reflection of this approach starts from the recognition that the methods are part of the social world that they research; they are totally imbued with theoretical representations of this world; they are social because they also help to constitute this social world. As a method, ANT seeks to understand the process of stabilizing practices, negotiations and controversies that are established when such practices are in the process of being. In that sense, following the relational disputes that build a practice before their stabilization is the task to be accomplished for the researcher in the field. Research limitations/implications The paper offers relevant contributions to the understanding of ANT as a method. The authors encourage other researchers to venture into the development of this approach in future studies that further explore its methodological character. Originality/value There are not many studies on ANT as a method. If ANT is also a method, can we apply it to any research? The authors hope to bring this matter to discussion, understanding and questioning the use of this theoretical-methodological approach in the research fields.

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.

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.

Analyzing organization through disagreements: the concept of managerial controversy

2014 ◽  
Vol 27 (3) ◽  
pp. 373-390 ◽  
Author(s):  
Anthony Hussenot
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Analytical Framework ◽  
Actor Network ◽  
Content Type ◽  
Everyday Activities ◽  
Organizational Features ◽  
Over Time

Purpose – The purpose of this paper is to develop the concept of managerial controversy. This concept focusses on organizational disagreements in order to understand the emergence of organization, and also postulates that researchers can better understand organizational phenomena through the ruptures that occur in an organization's everyday activities. Design/methodology/approach – While the concept of controversy was initially developed to understand the emergence of outputs, this paper develops the concept of managerial controversy in order to understand the emergence of ways of working. Findings – The concept of managerial controversy demonstrates that the authors can improve the understanding of organization by focussing on the disagreements, the associations of heterogeneous elements, the mediators, and the traces left by actors, as well as by considering the viewpoints of these actors. Research limitations/implications – The concept of managerial controversy can be used as a framework for describing the development of organization over time. This concept is suitable for management and organization scholars interested by issues related to organization and organizing. Originality/value – This paper offers an analytical framework for analyzing the emergence of organizational features from ruptures. Furthermore, the concept of managerial controversy extends to not only the literature of actor-network theory, but also to the literature related to organizing.

scholarly journals Towards a reflexive turn: social marketing assemblages

2014 ◽  
Vol 4 (3) ◽  
pp. 261-278 ◽  
Author(s):  
Ross Gordon ◽  
Lauren Gurrieri
Keyword(s):  
Social Marketing ◽  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Reflexive Practice ◽  
Critical Social

Purpose – The purpose of this article is to demonstrate why the time is ripe for a reflexive turn in social marketing, in response to criticisms of social marketing as neo-liberal, positivist and lacking critical introspection. Design/methodology/approach – The paper traces the development of three paradigms in the field, highlighting the entrenchment of a traditionalist paradigm that heretofore has stifled critical debate and reflexive practice. However, the emergence of social ecologist and critical social marketing paradigms has stimulated the imperative for a reflexive turn. Insights into reflexivity, its relevance and applicability for researchers, participants and other stakeholders in social marketing are considered. Findings – The paper offers a conceptualisation of social marketing assemblages using the lens of actor-network theory and identifies how this can stimulate engagement and reflexive practice for researchers, participants and other stakeholders (such as non-governmental organisations and Government departments involved in delivering programmes). Originality/value – The article presents relevant theoretical and practical benefits from a reflexive turn in social marketing, highlighting how this will furthermore contribute to discipline building.

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