This essay seeks to render accounting's relation to globalisation understandable in a hermeneutic rather than … sociological way. We address accounting's relation to globalisation first through Bartelson's three approaches to understanding … existing critical accounting work may or may not speak to these different approaches. We then suggest that accounting's place …

Purpose – The purpose of this paper is to review extant accounting research combining institutional and critical …/methodology/approach – The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional … and critical research approaches in a paradigmatically consistent way. Findings – Extant accounting research combining …