The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …

) 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 …

, 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 …