Overcoming the subjective-objective divide in interpretive management accounting research
Ahrens, Thomas, 1949-. (2008) Overcoming the subjective-objective divide in interpretive management accounting research. Accounting, Organizations and Society, Volume 33 (Numbers 2-3). pp. 292-297. ISSN 0361-3682Full text not available from this repository.
Official URL: http://dx.doi.org/10.1016/j.aos.2007.03.002
Methodological debates in accounting frequently emphasise the distinction between objective and subjective research. A growing body of interpretive management accounting studies, often based on fieldwork, is continuing to develop approaches that seek to overcome that distinction by exploring the various ways in which accounting can become part of the contexts in which it operates. (c) 2007 Elsevier Ltd. All rights reserved.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HG Finance|
|Divisions:||Faculty of Social Sciences > Warwick Business School > Accounting|
|Library of Congress Subject Headings (LCSH):||Managerial accounting -- Research|
|Journal or Publication Title:||Accounting, Organizations and Society|
|Number of Pages:||6|
|Page Range:||pp. 292-297|
|Access rights to Published version:||Restricted or Subscription Access|
|References:||Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field studies: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), 819–841. Ahrens, T., & Chapman, C. S. (2007a). Theorizing practice in management accounting research. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.). Handbook of management accounting research (Vol. 1, pp. 299–318). Oxford: Elsevier Publishing. Ahrens, T., & Chapman, C. S. (2007b). Management accounting as practice. Accounting, Organizations and Society, 32(1– 2), 1–27. Ahrens, T., & Dent, J. F. (1998). Accounting and organisations: Realizing the richness of field research. Journal of Management Accounting Research, 10, 1–39. Briers, M., & Chua, W. F. (2001). The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society, 26(3), 237–269. Burchell, S., Clubb, C., & Hopwood, A. G. (1985). Accounting in its social context: Towards a history of value-added in the United Kingdom. Accounting, Organizations and Society, 10(4), 381–413. Burrell, G., & Morgan, G. (1979). Sociological paradigms and organisational analysis. London: Heinemann. Chua, W. F. (1986). Radical developments in accounting thought. The Accounting Review, LXI(4), 601–632. Dent, J. F. (1991). Accounting and organisational cultures: A field study of the emergence of a new organisational reality. Accounting, Organizations and Society, 16(8), 705–732. Denzin, N. K. (1983). Interpretice interactionism. Newbury Park: Sage. Dyer, W. G., & Wilkins, A. L. (1991). Better stories, not better constructs, to generate better theory: A rejoinder to Eisenhardt. The Academy of Management Review, 16, 613–619. Headland, T. N. (1990). Introduction: A dialogue between Kenneth Pike and Marvin Harris. In T. N. Headland, K. L. Pike, & M. Harris (Eds.), Emics and etics: The insider/ outsider debate (pp. 13–27). Newbury Park, CA: Sage. Hopper, T., & Powell, A. (1985). Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies, 22(5), 429–465. Hoskin, K., & Macve, R. (1988). The genesis of accountability: The West Point connections. Accounting, Organizations and Society, 13(1), 37–73. Hoskin, K. W., & Macve, R. H. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society, 11(2), 105–136. Kakkuri-Knuuttila, M.-L., Lukka, K., & Kuorikoski, J. (2008). Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting. Accounting, Organizations and Society, 33(2–3), 267–291. Latour, B. (1987). Science in action: How to follow scientists and engineers through society. Cambridge, MA: Harvard University Press. Latour, B. (1999). On recalling ANT. In J. Law & J. Hassard (Eds.), Actor network theory and after (pp. 15–25). Oxford: Blackwell. Miller, P., & O’Leary, T. (1994). Accounting, ‘‘economic citizenship’’ and the spatial reordering of manufacture. Accounting, Organizations and Society, 19(1), 15–43. Pike, K. L. (1954). Emic and etic standpoints for the description of behavior. In K. L. Pike (Ed.), Language in relation to a unified theory of the structure of human behavior. Pt. 1 (Preliminary ed.) (pp. 8–28). Glendale, CA: Summer Institute of Linguistics. Tomkins, C., & Groves, R. (1983). The everyday accountant and researching his reality. Accounting, Organizations and Society, 8(4), 361–374.|
Actions (login required)