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Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical foundational theories in ethnographic accounting research. First, the paper draws from competing proposals for ethnography in the accounting literature in an attempt to shed further light on the use of critical theory within an ethnographic field study. It is argued that critical theory can be a valuable tool in developing further insights from ethnographic study, but that its timing within the stages of the empirical work is crucial to achieve a balance between understanding and explanation. Second, in highlighting the lessons learnt from the author’s own ethnographic research, the paper discusses the (as yet untapped) potential for critical ethnography to inform directly the design and development of new accounting systems. It is proposed that using ethnography “actively” in this way could provide the methodological basis for the development of new forms of accounting, such as social accounting.

The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated with such research can be alleviated whilst engendering politically engaged scholarship aimed at facilitating processes of emancipation in organisational fields.

The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional and critical research approaches in a paradigmatically consistent way.

Extant accounting research combining institutional and critical theories has not dealt effectively with the partly inter-related problems of ontological drift (i.e. misalignment of ontological assumptions and epistemological commitments) and the conflation of notions of agency and structure. If such problems remain unaddressed institutional research aimed at generating politically engaged scholarship and human emancipation is unlikely to progress in a paradigmatically consistent direction. Recommendations for how to address these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation.

The paper reviews an emerging body of research seeking to radicalise institutional accounting research and enhance its contributions to democratic debate in organisations and society. It also outlines how some pertinent paradigmatic tensions associated with such research may be addressed.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

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.

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.

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”.

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

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

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

The purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique centred on the neglect of social structures in the former perspective.

This is a conceptual paper based on a critical reading of ANT inspired by CR.

Although the author does not question the ability of ANT to be imbued with critical intent per se, the author is critical of its tendency to downplay the significance of pre-existing, social structures and the concomitant neglect of enduring and ubiquitous states of structural stability as an ontological possibility. This may lead to an overly optimistic view that naively valorises agency as a largely unfettered engine of emancipation. By contrast, CR offers a deeper and more nuanced ontological conception of how social structures constrain as well as enable emancipation. In contrast to the highly empiricist epistemology of ANT, it also provides an epistemological rationale for going beyond empirical descriptions of how social structures work to advance theoretically informed, explanatory critiques that are better suited for realising less easily observable opportunities for emancipation.

The paper advances the debate about how social structures should be examined in critical accounting research and the relative merits of doing so in advancing emancipatory projects.

The paper is an attempt to contrast ANT and CR as two distinct approaches to critical accounting research and thus extends the debate about what such research is and could be.

Teacher-researchers carry out two singular, demanding and time-consuming, activities: research and teaching. Some, convinced of the cross-fertilization of these two activities, try to introduce elements of their research into their courses. This intention becomes a major challenge for interpretive and critical teacher-researchers in accounting who cannot rely on textbooks, mostly oriented for the mainstream. The purpose of this paper is to investigate how those teacher-researchers proceed to infuse their research into their courses.

This paper is an exploratory qualitative study based on interviews.

The results show three typical profiles that correspond to three ways of infusing research into courses, and how these profiles can evolve and combine.

The identification of teacher-researcher profiles allows categorization of how they infuse their research into their teaching. By listing the constraints imposed on teacher-researchers intending to infuse research, proposals for ways to overcome the identified constraints that hinder the cross-fertilization of research and teaching are suggested. The paper also reexamines the status of teachers-researchers in accounting who address a critical approach in their teaching.