This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research. These, it is argued, are because inter‐disciplinary research is still embedded in a hierarchical organization of...

This paper has been written following the refusal of US Big Six firms to participate in a context‐based research project on the new‐client‐acceptance decision, in spite of their claims that current audit research is too far removed from the realities of practice. The paper aims to...

This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power mobilisation help tease out the dynamics of the processes of change. The case highlights power over resources,...

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical...

Sustainability – in the sense of a system of deep‐rooted social justice and a fair and responsible allocation and use of ecological resources – requires a political philosophy adequate to its unique task in effecting change. Traditional Cartesian epistemes, that rely on formalistic policy...

Purpose – The purpose of this paper is to explore the core meaning of critical research. Design/methodology/approach – It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of...

Purpose – A reply to Tony Tinker's paper, “ The withering of criticism” . Design/methodology/approach – The paper employs argument and discourse to critique Tinker's paper and defend the author's position. Findings – The paper shows how oddly our work has been represented, and that...

Purpose – The paper outlines my reactions on reading Tony Tinker's paper: “ The withering of criticism ”. Design/methodology/approach – It describes how I read the paper with increasing feelings of frustration. Findings – In the end I was quite negative about the prospects for critical...

Purpose – A reply to responses by Prem Sikka and Tony Willmott (“The withering of tolerance and communication in interdisciplinary accounting studies”) and Robert Scapens (“Reactions on reading ‘ The withering of criticism ’”) to Tony Tinker's initial paper, “ The withering of...

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue. Findings –...