Narrating the narrative turn in narrative accounting research:

2018 ◽  
Vol 26 (1) ◽  
pp. 13-43 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Design Methodology ◽  
Research Question ◽  
Academic Community ◽  
Research Activity ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Research Context ◽  
Perspective Drawing ◽  
Substantial Change

Purpose This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research. Design/methodology/approach The paper offers an actor–network–theoretic perspective drawing on Latour’s theory of citation and Shwed and Bearman’s development of that theory to analyse patterns of convergence. Findings The paper finds that across the exemplars of narrative turn research examined, there is only a limited level of epistemic engagement so that exemplars achieve their status without undergoing trials of strength. Research limitations/implications The paper argues that the resources of the relevant academic community are spread so thinly that each seam – each research question, methodology or method and research context – is mined by no more than a small handful of researchers unable to generate a meaningful volume of contestation. Steps are suggested to better focus research activity. Originality/value The use of Latour’s theory of citation to analyse patterns of convergence in accounting research is innovative. The paper proposes a substantial change in the community’s approach to narrative turn research on accounting narratives.

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.

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.

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.

A review of Gadamerian and Ricoeurian hermeneutics and its application to interpretive accounting research

2018 ◽  
Vol 13 (3) ◽  
pp. 261-283
Author(s):  
Muhammad Bilal Farooq
Keyword(s):  
Design Methodology ◽  
Research Question ◽  
Power Structures ◽  
Research Project ◽  
Hermeneutic Circle ◽  
Content Type ◽  
New Horizons ◽  
Accounting Research ◽  
The Social ◽  
Depth Interviews

Purpose The study seeks to address the research question: “How can Gadamerian and Ricoeurian hermeneutics be operationalized in an interpretive accounting research project”? The purpose of this paper is twofold: first, to review the key hermeneutic concepts of philosophers Gadamer and Ricoeur; and second, to share insights from the researcher’s experience of applying Gadamerian and Ricoeurian hermeneutics to an interpretive accounting research project. Design/methodology/approach The paper draws on the extant literature and the researcher’s own experience using hermeneutics theory in an interpretive accounting research project involving in-depth interviews with organisational managers. Findings The process of interpretation is described using the core concept of the hermeneutic circle where the reader and the text engage in dialogue. The readers’ pre-understandings play a key role in this dialogue and assist in drawing meaning from the text. However, it is necessary for the reader to adopt a critically reflexive approach remaining alert for both unproductive pre-understandings and hidden power structures and ideologies in the text being interpreted. Each reading of a text involves the completion of one cycle of the hermeneutic circle in which the reader transitions from pre-configuration to configuration and ultimately re-configuration concluding with the reader acquiring new horizons of understanding. The researcher’s experience of applying hermeneutic theory to an interpretive accounting research project are reflected on and nine lessons are offered. Originality/value These insights will prove valuable to interpretive researchers within the social sciences, including accounting and management studies, as well as those working in the natural sciences.

What's happening to international business?

2014 ◽  
Vol 10 (1/2) ◽  
pp. 51-64 ◽  
Author(s):  
Snejina Michailova ◽  
Janne Tienari
Keyword(s):  
International Business ◽  
Design Methodology ◽  
Structural Changes ◽  
Business Schools ◽  
Academic Discipline ◽  
Academic Community ◽  
Content Type ◽  
Disciplinary Identity ◽  
Management Scholar ◽  
Self Examination

Purpose – This paper aims to outline different views on international business (IB) as an academic discipline and looks into how IB scholars can cope with challenges to their disciplinary identity when stand-alone IB departments are merged with other departments such as management, marketing or strategy in business schools and universities. Design/methodology/approach – The article offers a critical reflection on the development and future of IB as a discipline. The two authors are an IB and a Management scholar, both of whom were engaged in recent departmental mergers at their respective business schools. While the authors do not analyze these particular mergers, their experiences are inevitably interwoven in the views they express. Findings – Mergers of stand-alone IB departments with other departments bring to light the nature of the IB discipline as a contested terrain. The article discusses how these structural changes challenge the disciplinary identity of IB scholars. It contributes, first, to discussions on the development of IB as a discipline and, second, to understanding identities and identification during major organizational change events in academia. Research limitations/implications – The authors suggest that the threat of marginalization of IB in the context of business schools and universities necessitates a move beyond the “big questions” debate to a critical self-examination and reflection on IB as a discipline and as a global scholarly community. Originality/value – The article offers a critical view on current processes and challenges related to IB as a discipline and an academic community.

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.

Publishing quantitative careers research: challenges and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bert Schreurs ◽  
Angus Duff ◽  
Pascale M. Le Blanc ◽  
Thomas H. Stone
Keyword(s):  
Design Methodology ◽  
Team Member ◽  
Research Question ◽  
Editorial Team ◽  
Board Members ◽  
Decision Making Process ◽  
Cross Sectional ◽  
Content Type ◽  
Insight Into

Purpose This article aims to provide prospective authors guidelines that will hopefully enable them to submit more competitive manuscripts to journals publishing careers research.Design/methodology/approach Based on their experience as an author, reviewer and editorial team member, the authors identify the main criteria that a quantitative study must meet to be considered for publication in international peer-reviewed journals covering career-related topics. They emphasize the importance of contributing to the careers literature and of designing the study in accordance with the research question.Findings Manuscripts are rejected because they are insufficiently innovative, and/or because sample, instruments and design are not appropriate to answer the research question at hand. Cross-sectional designs cannot be used to answer questions of mediation but should not be discarded automatically since they can be used to address other types of questions, including questions about nesting, clustering of individuals into subgroups, and to some extent, even causality.Originality/value The manuscript provides an insight into the decision-making process of reviewers and editorial board members and includes recommendations on the use of cross-sectional data.

Guest editorial: Solving problems for service consumers experiencing vulnerabilities: a marketplace challenge

2021 ◽  
Vol 35 (6) ◽  
pp. 685-691
Author(s):  
Raechel Johns ◽  
Janet Davey
Keyword(s):  
Design Methodology ◽  
Guest Editorial ◽  
Individual Characteristics ◽  
Service Systems ◽  
Social Implications ◽  
Special Issue ◽  
Actor Network ◽  
Content Type ◽  
Key Issues ◽  
Practical Implications

Purpose While there is burgeoning service literature identifying consumer vulnerabilities and questioning the assumption that all consumers have the resources to co-create, limited research addresses solutions for consumers experiencing vulnerabilities. Service systems can provide support for consumers but can also create inequities and experienced vulnerabilities. This paper aims to identify current and further research needed to explore this issue and addresses marketplace problems for consumers experiencing vulnerabilities. Design/methodology/approach This viewpoint discusses key issues relating to solving marketplace problems for consumers experiencing vulnerabilities. A call for papers focused on solving marketplace problems for consumers experiencing vulnerabilities resulted in a large number of submissions. Nine papers are included in this special issue, and each one is discussed in this editorial according to five emergent themes. Findings Vulnerabilities can be temporary, or permanent, and anyone can suddenly experience vulnerabilities. Inequities and vulnerabilities can be due to individual characteristics, environmental forces, or due to the structure of the marketplace itself. Solutions include taking a strengths-based approach to addressing inequities and using a multiple-actor network to provide support. Practical implications The recommendations addressed in this paper enable more positive approaches to solving marketplace problems for consumers experiencing vulnerabilities. Social implications Taking a solutions-focused lens to research relating to vulnerabilities will contribute toward addressing inequities within the marketplace. Originality/value Increasingly, service literature is identifying inequities; however, very limited research addresses solutions for solving marketplace problems for consumers experiencing vulnerabilities. This paper suggests taking an approach focusing on strengths, rather than weaknesses, to determine strategies, and using the support of other actors (Transformative Service Mediators) where required.

A response to Stone and Parker

2016 ◽  
Vol 13 (1) ◽  
pp. 90-91
Author(s):  
Brian A. Rutherford
Keyword(s):  
Design Methodology ◽  
Theoretic Analysis ◽  
Actor Network ◽  
Content Type ◽  
Simple Statistic

Purpose To respond to the comment by Stone and Parker on my paper “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project”. Design/methodology/approach The paper responds to issues highlighted by Stone and Parker. Findings This response argues that there is at least one alternative to the augmentation of Flesch: that we bring our skills and experience as accountants directly to bear on narratives, to analyse and report on how accessible and informative they are – and even to what extent they obfuscate – in ways that will, at least according to some definitions, be subjective but perhaps no more subjective than asserting that some simple statistic represents a reliable proxy for a complex notion such as accessibility. Originality/value This comment adds to the necessary debate about how we should tackle research on accounting narratives.

Converging crime rates among European countries? A note

2018 ◽  
Vol 45 (3) ◽  
pp. 524-534
Author(s):  
Christos Kollias ◽  
Theodosia Leventi ◽  
Petros Messis
Keyword(s):  
Design Methodology ◽  
Research Question ◽  
Crime Rates ◽  
European Countries ◽  
Economic Conditions ◽  
Content Type ◽  
Social Traits ◽  
Convergence Process ◽  
Unemployment And Crime ◽  
Empirical Methodology

Purpose Social change and modernization theories postulate that as countries grow they gradually move toward a condition of similarity in various spheres exhibiting similar economic and social traits. The purpose of this paper is to investigate whether a process of convergence in terms of criminality levels is present in the case of European countries. Design/methodology/approach The research question at hand is tackled through conventional s and ß-convergence methodologies and a battery of unit root tests in the case of 16 European countries over the period 1972-2012. Findings The findings reported, herein, are quite uniform irrespective of the empirical methodology employed to investigate the issue at hand. The result points to a process of convergence in terms of crime rates. However, this convergence process, although present and statistically traceable, is a rather gradual one as this is depicted both by the value of the β-coefficient as well as by the trend of the coefficient of variation. Originality/value Most of the studies in this strand of the literature focus on investigating the association between economic conditions such as unemployment and crime or on the effectiveness of crime thwarting policies. To the best of the knowledge, this is the first paper that addresses the issue of convergence in terms of crime rates in the case of European countries.

Sign in / Sign up

Export Citation Format

Share Document