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.

Ritual as assemblage: feast of sacrifice experiences of Turkish consumers

2019 ◽  
Vol 10 (2) ◽  
pp. 476-494
Author(s):  
Ömer Torlak ◽  
Müjdat Özmen ◽  
Muhammet Ali Tiltay ◽  
Mahmut Sami İşlek ◽  
Ufuk Ay
Keyword(s):  
Design Methodology ◽  
Participant Observation ◽  
Theoretical Development ◽  
Social Phenomena ◽  
Assemblage Theory ◽  
Content Type ◽  
Religious Rituals ◽  
The Social ◽  
Human Actors ◽  
Depth Interviews

Purpose The purpose of this paper is to theorize and empirically investigate the formation of consumer’s consumption ritual experiences and discourses associated with Feast of Sacrifice. Design/methodology/approach The authors have approached the data from assemblage theory perspective. By use of ethnographic participant observation and in-depth interviews, seven themes are uncovered and discussed: meaning of Qurban, preparation of the ritual, Qurban choice, meat, Qurban ritual, marketplace and framing of discourses. Findings This study provides a theoretical development in which it depicts that assemblage theory can be used in the context of religious rituals such as the Feast of Sacrifice. This suggests that parts forming the social phenomena include different meanings and functions in different assemblages to the ritual, which has a structure with a particular process, roles and content scenario. This implies that even the most structured social phenomena as religious rituals can be accepted as social assemblage where every individual experiences his/her own ritual with the parts that have ever-changing material and expressive roles. Originality/value This study will contribute to the literature on religious rituals and practices through viewing ritual as an assemblage including material and expressive features as well as human and non-human actors. Besides, this study aims to find out whether there is a constant consumer and the concept of ritual by focusing on buying experiences of consumer in Feast of Sacrifice in Turkey.

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.

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.

scholarly journals Sustainable crowdfunding: insights from the project perspective

2020 ◽  
Vol 15 (2) ◽  
pp. 281-302
Author(s):  
Natalia Maehle
Keyword(s):  
Community Engagement ◽  
Distinctive Feature ◽  
Design Methodology ◽  
Research Question ◽  
Qualitative Approach ◽  
Content Type ◽  
Building Relationships ◽  
Distinctive Features ◽  
Sustainable Projects ◽  
Depth Interviews

PurposeThis paper explores the peculiarities of sustainable crowdfunding from the project perspective. The research question is: what are the distinctive features of sustainable crowdfunding, in terms of crowdfunding motivation, platform choice, crowdfunding costs and relationships with backers?Design/methodology/approachThe current study follows a qualitative approach, through conducting in-depth interviews with representatives of sustainable projects, which have had successful crowdfunding campaigns. The selected projects represent various industries and crowdfunding models.FindingsSustainable entrepreneurs have both financial and non-financial motivations for crowdfunding. A distinctive feature is the importance of community engagement, since the community spirit of crowdfunding is well suited to sustainable projects. The choice of the crowdfunding platform is more complex for sustainable entrepreneurs, as they need to consider the platform's sustainability. Sustainable entrepreneurs also have to put more effort into their communication activities with potential backers, to compensate for the intangibility of sustainability claims. Moreover, they need to have a greater focus on building relationships with backers due to both the community spirit of their projects and legitimacy issues.Originality/valueThe current paper contributes to the limited literature on sustainable crowdfunding and the literature on funding of sustainable businesses and can act as a foundation for further research in this field. Current findings also have high practical value. Crowdfunding platforms may use the insights provided here to better meet the needs of sustainable entrepreneurs, while sustainable entrepreneurs can better understand what they need to pay attention to in their crowdfunding campaigns.

Paper development in qualitative accounting research: bringing social contexts to life

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Ahrens
Keyword(s):  
Qualitative Research ◽  
Social Development ◽  
Research Group ◽  
Design Methodology ◽  
Social Contexts ◽  
Content Type ◽  
Accounting Research ◽  
The Social ◽  
Social Theories ◽  
Practical Implications

Purpose Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications Outlines five summary recommendations for paper development. Originality/value Reflects on paper development designed to create qualitative accounting research.

Consumers’ perception on artificial intelligence applications in marketing communication

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Huan Chen ◽  
Slyvia Chan-Olmsted ◽  
Julia Kim ◽  
Irene Mayor Sanabria
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
Phenomenological Reduction ◽  
Marketing Communication ◽  
Human Beings ◽  
Research Project ◽  
Content Type ◽  
Depth Interviews ◽  
Analyze Data

Purpose This study aims to examine consumers’ perception of artificial intelligence (AI) and AI marketing communication. Design/methodology/approach Twenty in-depth interviews were conducted to collect data and phenomenological reduction was used to analyze data. Findings Findings suggest that consumers’ interpretation of AI is multidimensional and relational with a focus on functionality and emotion, as well as comparison and contrast between AI and human beings; consumers’ perception of voice-assisted AI centers on the aspects of function, communication, adaptation, relationship and privacy; consumers consider AI marketing communication to be unavoidable and generally acceptable; and consumers believe that AI marketing communication to be limited in its effect on influencing their evaluation of products/brands or shaping their consumptive behaviors. Originality/value According to the authors' knowledge, this study is the first research project to gauge consumers' perception on AI and AI marketing communication.

Interdisciplinary accounting research in the Public Sector

2014 ◽  
Vol 27 (8) ◽  
pp. 1250-1256 ◽  
Author(s):  
Kerry Jacobs ◽  
Suresh Cuganesan
Keyword(s):  
Knowledge Production ◽  
Design Methodology ◽  
Public Services ◽  
Wicked Problems ◽  
Research Project ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Real World Application ◽  
Contemporary Perspective

Purpose – The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services. Design/methodology/approach – The authors present the experience, interpretations and perspective on the state of this research and how it might usefully proceed. The authors use the concept of knowledge production modes to inform the discussion on how the authors might tackle wicked problems. Findings – The interdisciplinary accounting research project in the public services needs to do more in terms of moving outside the disciplines of accounting scholarship. Shifting to a mode of knowledge production that addresses wicked problems requires the interdisciplinary accounting project to work on specific problems with real world application. The authors must re-envision how the work with practice in the doing of research. Originality/value – This timely perspective argues for a transition in the interdisciplinary accounting research project in the public services before its approach, assumptions and methods become taken-for-granted, potentially missing this opportunity to shift into a more engaged research enterprise.

Discussion of “articulating accounting principles

2016 ◽  
Vol 17 (2) ◽  
pp. 136-138 ◽  
Author(s):  
Brian Singleton-Green
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Practice ◽  
Policy Debates ◽  
Accounting Principles ◽  
The Social ◽  
Accounting Theory ◽  
Do So

Purpose – The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”. Design/methodology/approach – The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research. Findings – The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting research using the methods of the social sciences is not incompatible with normative accounting theory. However, if Brian Rutherford’s paper encourages even more accounting researchers to engage in accounting policy debates, and to do so in ways that reflect a sympathetic understanding of existing practices, that would be a welcome development. Originality/value – The paper contributes to the continuing debate on how accounting research can contribute to improvements in accounting practice.

scholarly journals Alternative dispute resolution in Palestine: the myth and dilemma of construction mediation

2016 ◽  
Vol 8 (3) ◽  
pp. 269-286 ◽  
Author(s):  
Haytham Besaiso ◽  
Peter Fenn ◽  
Margaret Emsley
Keyword(s):  
Dispute Resolution ◽  
Construction Industry ◽  
Alternative Dispute Resolution ◽  
Design Methodology ◽  
Content Type ◽  
The Social ◽  
Research Findings ◽  
Legal Contexts ◽  
Depth Interviews ◽  
Insight Into

Purpose This paper aims to investigate the use of alternative dispute resolution (ADR) techniques in the Palestinian construction industry. It also seeks to identify some of the drivers and barriers to the greater use of particular ADR techniques. Design/methodology/approach In this study, 12 semi-structured in-depth interviews were conducted with senior ADR practitioners comprising nine construction professionals, two eminent lawyers and a retired judge. Findings This research has explored the practices of mediation, adjudication and expert evaluation in the Palestinian construction industry and has identified deficiencies in implementation and the roles that the cultural and legal contexts play in this. The research findings cast some doubt on the results of previous studies asserting the widespread use of construction mediation. Originality/value This paper contributes to knowledge by bringing new insight into the practice of particular ADR techniques in the Palestinian construction industry and in identifying challenges to the more widespread adoption of these ADR techniques. This paper exposes the myth of the popularity of construction mediation and the dilemma to the use of mediation brought by the social construction and conceptualisation of the mediator’s role.

The Science and Art of Interviewing

2020 ◽  
Author(s):  
Kathleen Gerson ◽  
Sarah Damaske
Keyword(s):  
Social Research ◽  
Research Question ◽  
Research Process ◽  
Social Contexts ◽  
Science And Art ◽  
The Social ◽  
Interview Guide ◽  
Hidden Patterns ◽  
User Friendly ◽  
Depth Interviews

Qualitative interviewing is one of the most widely used methods in social research, but it is arguably the least well understood. To address that gap, this book offers a theoretically rigorous, empirically rich, and user-friendly set of strategies for conceiving and conducting interview-based research. Much more than a how-to manual, the book shows why depth interviewing is an indispensable method for discovering and explaining the social world—shedding light on the hidden patterns and dynamics that take place within institutions, social contexts, relationships, and individual experiences. It offers a step-by-step guide through every stage in the research process, from initially formulating a question to developing arguments and presenting the results. To do this, the book shows how to develop a research question, decide on and find an appropriate sample, construct an interview guide, conduct probing and theoretically focused interviews, and systematically analyze the complex material that depth interviews provide—all in the service of finding and presenting important new empirical discoveries and theoretical insights. The book also lays out the ever-present but rarely discussed challenges that interviewers routinely encounter and then presents grounded, thoughtful ways to respond to them. By addressing the most heated debates about the scientific status of qualitative methods, the book demonstrates how depth interviewing makes unique and essential contributions to the research enterprise. With an emphasis on the integral relationship between carefully crafted research and theory building, the book offers a compelling vision for what the “interviewing imagination” can and should be.

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