Purpose – The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach – Using discourse analysis, the paper investigates the speech genre in use in main BSC...

Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Purpose – The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal , Volume 23 Number 6. Design/methodology/approach – The paper addresses three issues...

Purpose The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood, with a view towards producing research-based generalisations that facilitate use in practice?...