Using critical realism in critical accounting research – a commentary by two ANTs

Abstract

Purpose

The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.

Design/methodology/approach

The authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.

Findings

The authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.

Research limitations/implications

Methodological diversity is to be explored, acknowledging the ontological politics of our choices.

Originality/value

This paper is an original commentary contributing to critical accounting research.

Citation

Baxter, J. and Chua, W.F. (2020), "Using critical realism in critical accounting research – a commentary by two ANTs", Accounting, Auditing & Accountability Journal, Vol. 33 No. 3, pp. 655-665. https://doi.org/10.1108/AAAJ-09-2019-4164