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The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …
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) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … conclusions and contributions to scientific knowledge. For their part, Harrison & McKinnon (1999) stressed that all these studies … later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end …
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, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … shows that knowledge advancement, establishment and development is more contingent on network breadth than on research …
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This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
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