This critical commentary on Ohlson's paper (in this issue) problematises the concept of 'successful' accounting research; highlighting its ex-post, variable nature as a socially manufactured object. Contrasting Ohlson's notion of a singular body of shared 'common knowledge' in accounting with...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...

Purpose – The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach – The paper adopts a non-positivist...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...