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 introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of...

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?...

Boundary subjects and boundary objects in accounting fact construction and communication -- Introduction -- Literature review -- Discussion -- Conclusion -- References -- The role of narrative in developing management control knowledge from fieldwork -- 1. Introduction -- 2. PC and narrative:...

This paper is based on case studies of performance-evaluation routines in two small companies in Sweden—one firm of consultants and one manufacturing company. In the firm of consultants the research was organised as a longitudinal case study. The empirical material was collected over a period...

Purpose – To illustrate and discuss how different types of responsibility values are mobilised in a Swedish international company. Design/methodology/approach – The paper is informed by a constructivist pragmatism framework. The part of the study related to the case site was inspired by an...