Counter-narratives in accounting research

Author(s):  
Matias Laine ◽  
Eija Vinnari
2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.


2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.


2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.


2020 ◽  
Vol 13 (1) ◽  
pp. 64-91
Author(s):  
Mellie Torres ◽  
Alejandro E. Carrión ◽  
Roberto Martínez

Recent studies have focused on challenging deficit narratives and discourses perpetuating the criminalization of Latino men and boys. But even with this emerging literature, mainstream counter-narratives of young Latino boys and their attitudes towards manhood and masculinity stand in stark contrast to the dangerous and animalistic portrayals of Latino boys and men in the media and society. Utilizing a mixed-methods approach, the authors draw on the notion of counter-storytelling to explore how Latino boys try to reframe masculinity, manhood, and what they label as ‘responsible manhood.’ Counter-storytelling and narratives provide a platform from which to challenge the discourse, narratives, and imaginaries guiding the conceptualization of machismo. In their counter-narratives, Latino boys critiqued how they are raced, gendered, and Othered in derogatory ways.


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