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1 – 10 of 134
Article
Publication date: 30 October 2019

Jane Baxter and Wai Fong Chua

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.

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.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 November 2019

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus…

Abstract

Purpose

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors.

Design/methodology/approach

A case study method is utilised to follow debate relating to Swedish football clubs’ responsibility for the payment/non-payment of policing costs between 1999 and 2014. The case study uses documentary and interview data, focusing on one of the high-risk Stockholm clubs.

Findings

The paper makes four main contributions: first, demonstrating how the accounting entity is a changeable and contestable construction; second, outlining how distinctions informing contests about the accounting arena are materialised through accounting calculations and other devices; third, showing the importance of community in a coordinated sense in mediating accounting practices; and fourth, contributing to the literature on accounting and sport, highlighting the importance of state actors in this arena.

Originality/value

This research draws on original empirical data providing unique insights into debates regarding the responsibility for the payment of police costs in the context of sports-related violence. The authors show the importance of characterising accounting for sporting organisations as a shifting and contestable nexus of market, state and community actors.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 August 2020

Brian Anthony Burfitt, Jane Baxter and Jan Mouritsen

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial…

Abstract

Purpose

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

Design/methodology/approach

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

Findings

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Research limitations/implications

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Originality/value

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1999

Wai Fong Chua and Jane Baxter

In this essay we consider the future of management accounting in the new millennium. We draw on the themes of postindustrialism to highlight the major discontinuities…

Abstract

In this essay we consider the future of management accounting in the new millennium. We draw on the themes of postindustrialism to highlight the major discontinuities emerging in management accounting work. In particular, these discontinuities are discussed in the context of the following themes: the recession of the real; the rise of rival voices; the cyber‐centred democracy; risk, trust and time‐space; and the erosion of the bi‐polar. We argue that management accounting will emerge as a paradoxical form of practice in the 21st century — management accounting work will continue, but it may not be undertaken by professionals bearing the management accounting brand; reports will be produced for managing, but these reports will have an increasingly diverse authorship; financial representation will remain central to the internal reporting process, but there will be a growing need to represent activities and outcomes that do not have a material referent; management accounting will enter the ‘business’ of building trust, whilst enabling new forms of risk to emerge in more complex organisational and inter‐organisational relationships. We conclude by arguing that postindustrialism creates significant opportunities for researchers in the 21st century.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 6 June 2008

Jane Baxter and Wai Fong Chua

The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific…

2407

Abstract

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 perspective on the writing/authoring of QMAFR. The paper illustrates its arguments by analysing how the field is written/authored in two well‐known examples of qualitative management accounting research, using Golden‐Biddle and Locke's framework as a way of initiating an understanding of how field research attains its “convincingness”.

Findings

The paper finds that these two examples of QMAFR attain their convincingness by authoring a strong sense of authenticity and plausibility, adopting writing strategies that signal the authority of the researcher and their figuration of the “facts”.

Research limitations/implications

The paper argues for a more aesthetically informed consideration of the “goodness” of non‐positivist QMAFR, arguing that its scientific and aesthetic forms of authority are ultimately intertwined.

Practical implications

This paper has practical implications for informing the ways in which QMAFR is read and written, arguing for greater experimentation in terms of its narration.

Originality/value

The value of this paper lies in its recognition of the authorial and aesthetic nature of QMAFR, as well as it potential to encourage debate, reflection and changed practices within the community of scholars interested in this form of research.

Details

Qualitative Research in Accounting & Management, vol. 5 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 7 January 2014

Shimrit Hamadani Janes, Keith Patrick and Fefie Dotsika

Research into professional services firms that have successfully implemented and adopted Web 2.0 tools are still rare, with no widely known accepted methodologies or…

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Abstract

Purpose

Research into professional services firms that have successfully implemented and adopted Web 2.0 tools are still rare, with no widely known accepted methodologies or frameworks. The purpose of this case study is to investigate a medium-sized law firm that embarked on a KM programme that makes explicit use of emergent enterprise-based Web 2.0 tools.

Design/methodology/approach

The overlying research methodology applied is action research, in particular participatory action research (PAR). The study draws on interviews with practitioners, consultants and knowledge workers and takes into consideration multiple stakeholder views and value conflicts. The project is part of a Knowledge Transfer Partnership between RPC LLP and Westminster Business School.

Findings

Implementation of Web 2.0 tools in professional services requires the blending of a number of approaches to address the intrinsic tension between the open, participative behaviour and iterative development methodologies encouraged by social tools, and more traditional management styles and methods of developing IT solutions.

Research limitations/implications

This article presents a single case study based on a law firm that, at the start of the research, was operating from a single location in London and at the time of writing has expanded to multiple locations, including overseas. There may be a limitation to implementing lessons learned and methodologies to larger organisations and organisations outside the legal sector.

Originality/value

While many organisations are still attempting to understand how they can practically implement Web 2.0 tools, this case study presents findings from a law firm that has had an internal Web 2.0-based knowledge solution in place for over two years. The research also makes use of a KM maturity model in order to assess the impact of the Web 2.0 implementation.

Details

The Learning Organization, vol. 21 no. 1
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 6 June 2008

Sven Modell and Christopher Humphrey

The purpose of this paper is to reflect on the motivation for this special issue and its contributions.

6312

Abstract

Purpose

The purpose of this paper is to reflect on the motivation for this special issue and its contributions.

Design/methodology/approach

This paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research.

Findings

The paper argues that qualitative research involves some balancing acts between, on the one hand, pragmatic and aesthetic aspects and, on the other, the necessary steps for establishing trust in a particular piece of research. The authors explicate how this is manifest in the contributions to this special issue.

Originality/value

This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting research rarely accounted for in previous texts on the topic.

Details

Qualitative Research in Accounting & Management, vol. 5 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 1 May 2006

811

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 8 November 2022

Umesh Sharma and Alan Lowe

This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of…

Abstract

Purpose

This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy.

Design/methodology/approach

The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability.

Findings

The case study findings show that the change agents enacted MCS practices that aided the metamorphosis of a once state-owned company into a for-profit enterprise. The findings show how the organisation transformed from a long-established preoccupation with technical systems and engineering and shifted to a focus on customer satisfaction and shareholder interests.

Research limitations/implications

In terms of policy implications, bureaucrats need to appreciate that inculcating business norms is not an easy path and can be met with resistance, which creates delays in strategy implementation. The current study, while reporting some of the influences of tribal loyalty, was nevertheless limited by not having the time and space to examine in-depth the intersections of MCS and strategy within a strongly tribal context. This can be an avenue for future research.

Practical implications

The study helps to understand embedded actors in the implementation of strategy by refocusing research on the actions and interactions of strategy implementation practitioners.

Originality/value

The authors contribute to the literature by seeking to use practice theory and offer a valuable understanding, from the actor level, of how practices are created and enacted. Often accounting studies have paid less attention to the change agents in the process of shaping business-oriented strategic activity. This study enabled us to gain a better understanding of the action and practice behaviour around the strategy-MCS nexus.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 15 February 2008

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

5003

Abstract

Purpose

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Design/methodology/approach

The methodology takes the form of a prose article and accompanying fictional poem.

Findings

Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.

Research limitations/implications

The paper encourages the use of creative expression to represent areas of research and enquiry.

Originality/value

A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 134