Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 March 1995
Abstract
Empirical research in accounting is of considerable importance to the academic community yet it is surprising to note that it is only since the early 1970s that this concern has gained centre stage. Since this time multiple studies have been undertaken from a variety of different theoretical and methodological perspectives. The literature is now replete with empirical studies from perspectives as far apart as the “positivism” of the Rochester School to the expanding Foucauldian studies of accounting practice. While this eclecticism is commendable at one level it is also confusing at another. Reduces some of this confusion by bringing an overview and much needed order into this variety highlighting the underlying features of these multiple approaches to accounting research. Points out the need for choices to be made on the perspective to be adopted along three continuums concerning “theory”, “methodology” and “change”. Presents a case for “middle‐range” thinking for empirical research in accounting. While the reader may not necessarily agree with the logic that leads to this perspective it is hoped that the article will demonstrate that no one perspective can provide a complete picture of accounting reality, that choices on perspective have to be, and can be, made and that these choices are, and should be, contestable.
Keywords
Citation
Laughlin, R. (1995), "Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking", Accounting, Auditing & Accountability Journal, Vol. 8 No. 1, pp. 63-87. https://doi.org/10.1108/09513579510146707
Publisher
:MCB UP Ltd
Copyright © 1995, MCB UP Limited