The role of the individual actor in different accounting research perspectives. The holistic individual image as a tool for analysis
As accounting research is concerned with the accounting in firms, an endeavour realised essentially by human actors, it seems reasonable to assume that the "actors" should be included even in the accounting research context. We thus apply the holistic individual image as a yardstick to three research perspectives, to see how the human dimension is explicitly or implicitly addressed. Where we find that the actor receives limited attention only, we suggest some supplementary ideas inspired by this image. We believe that such an approach could make researchers more aware of the nature of the human actors with whom they are dealing in their research setting.
Year of publication: |
2003
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Authors: | Pihlanto, Pekka |
Published in: |
Scandinavian Journal of Management. - Elsevier, ISSN 0956-5221. - Vol. 19.2003, 2, p. 153-172
|
Publisher: |
Elsevier |
Keywords: | Human actor Decision-maker Accounting Consciousness Methodology Holistic individual image Phenomenology Mainstream perspective Interpretive perspective Critical perspective |
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