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).

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.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière

2020 ◽  
Vol 33 (7) ◽  
pp. 1627-1655
Author(s):  
Da Yang ◽  
John Dumay ◽  
Dale Tweedie
Keyword(s):  
Empirical Research ◽  
Design Methodology ◽  
Current Understanding ◽  
Content Type ◽  
Accounting Research ◽  
Worker Resistance ◽  
Conceptual Work ◽  
Case Based ◽  
Established Order

PurposeThis paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.Design/methodology/approachWe apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.FindingsWe find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.Originality/valueThis empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.

The truth (as I see it): philosophical considerations influencing a typology of fake news

2019 ◽  
Vol 29 (2) ◽  
pp. 150-158
Author(s):  
Caitlin Candice Ferreira ◽  
Jeandri Robertson ◽  
Marnell Kirsten
Keyword(s):  
Knowledge Creation ◽  
Design Methodology ◽  
Alternative View ◽  
Extensive Literature ◽  
Fake News ◽  
Power Structures ◽  
Content Type ◽  
Conceptual Paper ◽  
Practical Implications

Purpose The purpose of this paper is to provide an overview of the philosophical considerations of fake news and provide an alternative view to current conceptualizations of its binary nature. Through an evaluation of existing research, a typology of fake news is presented that considers the possibility that the propagation of fake news about a brand, may be stemming from the brand itself, a previously unexplored field in the literature. Design/methodology/approach This is a conceptual paper based on extensive literature review on the fields of fake news and knowledge creation, resulting in the creation of a synthesized typology. Findings The role of power structures greatly influences the ability for a brand to respond to fake news. Externally constructed disinformation is seemingly more difficult for a brand to address, as a result of having limited control over the message. Internally constructed information, while stemming from the brand itself provides the brand with more control, but a greater public distrust as the source of the fake news seems to confirm the disinformation. Practical implications This paper presents a typology that contrasts the source of the construction of disinformation and the extent to which the facts have been fabricated. Furthermore, this paper provides future researchers with an alternate understanding of the conceptualization of fake news. Originality/value This paper is the first of its kind to establish a typology of fake news on the basis of the source of construction of disinformation. The source plays an important role when assessing the associated brand risks and developing an approach to combat potential negative implications.

New configurations in Brazilian agribusiness: rural warehouse condominiums

2019 ◽  
Vol 10 (1) ◽  
pp. 41-63 ◽  
Author(s):  
Amanda Cristina Gaban Filippi ◽  
Patricia Guarnieri ◽  
José Márcio Carvalho ◽  
Silvia Araújo Reis ◽  
Cleyzer Adrian da Cunha
Keyword(s):  
Collective Action ◽  
Rural Areas ◽  
Design Methodology ◽  
Social Benefit ◽  
Primary Data ◽  
Content Type ◽  
Credit Lines ◽  
New Business ◽  
Multiple Case ◽  
Multiple Case Studies

Purpose The purpose of this paper is to analyze the development of rural warehouses condominiums (or “condos”) as new rural configurations in the Brazilian agribusiness from the perspective of the theory of collective action. Design/methodology/approach A systematic literature review was complemented with multiple case studies based on interviews and direct observation. Content analysis was used to interpret the secondary and primary data. Findings Rural warehouse condos can be characterized as a collective action which is a new business model in Brazilian agribusiness. This new initiative has several advantages: reduction of the warehouse deficit and other logistical bottlenecks; strategic commercialization of production; reduction of logistical costs; inclusion of smallholders in the economy and, consequently, the generation of income for smallholders and their participation in the market. Research limitations/implications The study used a qualitative approach and findings and discussion are inherently interpretative. Social implications Understanding the organization of rural warehouse condos supports the inclusion of smallholding farmers and income generation. This creates a social benefit through rural growth and economic development. Some constraints related to the lack of public policies, specific credit lines in financial institutions, the problem of non-regularized rural areas, lack of transparency and conflicts among the members can limit expansion. Originality/value Rural warehouse condos are expanding mainly in the south region of Brazil, where smallholders are concentrated. In this new configuration, they can engage in an association to obtain several benefits, such as reduced logistics costs, better access to financing and increased bargaining power with suppliers. As this research dealt with a relatively new and poorly studied topic, it contributes to the development of new studies to map innovative warehousing practices.

scholarly journals What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

2019 ◽  
Vol 32 (5) ◽  
pp. 1414-1436 ◽  
Author(s):  
Nihel Chabrak ◽  
Jim Haslam ◽  
Helen Oakes
Keyword(s):  
Design Methodology ◽  
Interpretive Research ◽  
Critical Perspective ◽  
Content Type ◽  
Accounting Research ◽  
Critical Orientation ◽  
Perspective Drawing ◽  
The Usa

Purpose The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas. Design/methodology/approach To illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here. Findings The paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation. Originality/value The paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.

Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama

2016 ◽  
Vol 29 (2) ◽  
pp. 317-322 ◽  
Author(s):  
Kari Lukka ◽  
Eija Vinnari
Keyword(s):  
Design Methodology ◽  
Domain Theory ◽  
Previous Article ◽  
Content Type ◽  
Accounting Research ◽  
Previous Argument

Purpose – The purpose of this paper is to provide a response to the commentary of Lowe, De Loo and Nama concerning the authors’ previous article, which was published in Accounting, Auditing & Accountability Journal, Volume 27 Number 8. Design/methodology/approach – The authors address the main points of the commentary by Lowe et al. Findings – In addressing each of these issues, the authors point out a few misunderstandings included in the critique as well as make an attempt to further clarify the previous argument. Originality/value – The authors maintain that distinguishing between domain theory and method theory in accounting research will be of help to researchers in several ways.

Reactions on reading “The withering of criticism”;

2005 ◽  
Vol 18 (1) ◽  
pp. 147-149 ◽  
Author(s):  
Robert W. Scapens
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Accounting Research ◽  
Lost Opportunity

PurposeThe paper outlines my reactions on reading Tony Tinker's paper: “The withering of criticism”.Design/methodology/approachIt describes how I read the paper with increasing feelings of frustration.FindingsIn the end I was quite negative about the prospects for critical accounting research and feel that this is unfortunately a lost opportunity.Originality/valueI point out that Tinker's paper contains a number of new avenues to be explored and new insights which can be gained, but these are in danger of being lost amid continuing internecine strife.

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