Using critical realism in critical accounting research – a commentary by two ANTs
Purpose: The 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/approach: The 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. Findings: The 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/implications: Methodological diversity is to be explored, acknowledging the ontological politics of our choices. Originality/value: This paper is an original commentary contributing to critical accounting research.
Year of publication: |
2019
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Authors: | Baxter, Jane ; Chua, Wai Fong |
Published in: |
Accounting, Auditing & Accountability Journal. - Emerald, ISSN 0951-3574, ZDB-ID 2018956-4. - Vol. 33.2019, 3 (31.10.), p. 655-665
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Publisher: |
Emerald |
Saved in:
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