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1 – 10 of over 3000Jeltje van der Meer‐Kooistra and Ed Vosselman
The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.
Abstract
Purpose
The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.
Design/methodology/approach
The paper is conceptual in nature.
Findings
As the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies.
Research limitations/implications
The paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory.
Originality/value
The paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.
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Zahirul Hoque, Mark A Covaleski and Tharusha N Gooneratne
The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this issue)…
Abstract
Purpose
The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper “Theoretical triangulation and pluralism in research methods in organizational and accounting research” (Hoque et al., 2013).
Design/methodology/approach
Critical analysis of Modell’s observations pertaining to the paper drawing on the classical work of Burrell and Morgan (1979).
Findings
The authors reemphasize the need for an interaction between adopting an ontological stance and then conducting empirical research where the authors stated that the intention was not to argue any idea that theoretical triangulation approach should become the dominant approach and “take over” single theory approach. Instead, the authors demonstrate the ways theoretical triangulation can advance the understanding of multifaceted organizational realities.
Originality/value
The authors make a contribution to the generation of knowledge in research by addressing the tradeoffs involved such as possible theoretical incoherence and lack of focus when integrating theories with different ontological and epistemological assumptions.
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Vincent Buskens, Werner Raub and Chris Snijders
This introductory chapter places the contributions in this volume in the larger picture of research on governance in markets and organizations and highlights the structure of the…
Abstract
This introductory chapter places the contributions in this volume in the larger picture of research on governance in markets and organizations and highlights the structure of the volume. We argue that including embeddedness arguments in a model for purposive behavior is a fruitful way to extend theoretical work on governance that allows for consistent derivation of hypotheses. We hope that this theoretical focus combined with “empirical pluralism” induces a cumulative body of evidence in the new economic sociology.
Irvine Lapsley and Peter Miller
The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.
Abstract
Purpose
The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.
Design/methodology/approach
The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research.
Findings
This is a vibrant field of a study in a wide range of study settings and with many interdisciplinary studies. The influence of new public management is pervasive over this period. There are numerous instances of innovations in study settings, in key findings and the approach taken by investigators.
Research limitations/implications
This is not a comprehensive review of all literature in this period.
Practical implications
This study also explored the relevance of academic research of this era to policymaking by governments.
Originality/value
This paper offers a distinctive critique of theorisation of public sector accounting research. It reveals the dominant theoretical reference points in use during this period and observes the increasing tendency for theoretical pluralism to investigate complex study settings.
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The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research.
Abstract
Purpose
The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research.
Design/methodology/approach
The paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically justified approaches to generating cumulative knowledge from qualitative research.
Findings
The paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the scope of the knowledge and the depth of the knowledge. Extensions to the scope of the knowledge may include expanding the time periods, context, and/or theoretical perspective used to explore a phenomenon. Extensions to the depth of the knowledge may include new empirical knowledge, methodological pluralism, theory elaboration, or analytic generalization. Individual studies can demonstrate their contribution to cumulative knowledge by locating their research within a typology/taxonomy that makes explicit the relationship of current research to past, and potential, research.
Research limitations/implications
The taxonomy may be useful to qualitative researchers designing and reporting research that will have impact on the literature.
Social implications
The increased use of research impact as an evaluation metric has the potential to handicap the development qualitative research which is often thought of as generating non-cumulative knowledge. The taxonomy and the strategies for establishing cumulative impact may provide a means for this approach to research to establish its importance as a contribution to knowledge.
Originality/value
The concept of cumulative knowledge has not been systematically applied to research based on qualitative methods.
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James E Grunig and Miia Jaatinen
Public relations professionals frequently maintain that public relations is different in governmental organisations than in corporations, associations and not‐for‐profit…
Abstract
Public relations professionals frequently maintain that public relations is different in governmental organisations than in corporations, associations and not‐for‐profit organisations. Textbooks commonly include separate chapters on government public relations; and some universities in the USA teach separate courses on government communication programmes. Most public relations theorists, however, have not constructed separate theories of public relations for government. In this paper, the authors theorise that the principles of public relations for government are the same as for other types of organisation, but that the specific conditions to which the principles must be applied are different. Research has shown, however, that governmental organisations are more likely than other organisations to practice a public information model of public relations and less likely to engage in two‐way communication. The authors suggest theoretically that governmental organisations, especially in the USA, are more likely to practice one‐way, information‐based communication programmes because of a pluralistic view of government. In countries where government is based more on a societal corporatist view, organisations are more likely to practice strategic, two‐way communication. This paper analyses the information policies of Canada and Norway as examples. It concludes with the proposition that strategic, symmetrical public relations requires an agency to view its relationship with publics from a societal corporatist perspective rather than from a pluralistic perspective.
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Sonja Spiranec, Mihaela Banek Zorica and Denis Kos
The purpose of this paper is to make a contribution to the theoretical and pragmatic positioning of critical information literacy by interpreting it in the light of…
Abstract
Purpose
The purpose of this paper is to make a contribution to the theoretical and pragmatic positioning of critical information literacy by interpreting it in the light of epistemological shifts brought about by Web 2.0. Epistemological shifts are elaborated from educational and institutional perspectives as well as from that of scientific research.
Design/methodology/approach
This paper brings a theoretical analysis drawing on relevant literature for the purpose of identifying the grounds for the mapping of concepts associated with critical information literacy and participatory information environments. Based on descriptive analysis, the paper clarifies distinctions between/participatory/and /information bank/environments and identifies correlations existing between CIL and participatory information environments.
Findings
There are conceptual disagreements between IL as it was defined and perceived by Zurkowski and how it has to be perceived in the context of contemporary participatory information environments. Current environments are congruent with the core principles and values of critical information literacy and call for the reshaping of IL by introducing into it critical and transformative elements. Not technological aspects of Web 2.0 are crucial in this regard, but epistemological shifts.
Practical implications
Owing to the fact that Web 2.0 and critical information literacy share many similar features, information environments based on participatory technologies and services provide a context ideally suited for the application of the principles of CIL.
Social implications
The paper highlights the correlating dimensions between Web 2.0 and critical information literacy and proposes that Web 2.0 makes necessary a more critical outlook on information literacy.
Originality/value
The paper highlights the correlating dimensions between Web 2.0 and critical information literacy, indicates specific differences between information literacy and critical information literacy and closes with the conclusion that Web 2.0 makes necessary a more critical outlook on information literacy.
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Zahirul Hoque, Mark A. Covaleski and Tharusha N. Gooneratne
The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as …
Abstract
Purpose
The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation.
Design/methodology/approach
The authors conduct an analysis of how to employ theoretical triangulations and methodological pluralism in accounting and organizational research. To this end, they use prior empirical evidence for illustrative purposes.
Findings
The authors argue that using theories with epistemological tensions that are captured by appropriate research methods enable one to explore different, sometimes even contradictory, layers of meanings of realities pertaining to management accounting information and processes in organizations and society.
Originality/value
The paper contributes to the thinking about the interaction between theory development and research methods chosen by demonstrating how and under what circumstances multiple theories could be meaningfully integrated and executed to provide deeper understandings of accounting and organizational phenomena.
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Economic pluralism proposes that economists and social planners should consider alternative theories to establish a range of policy actions. Neoclassical, Feminist and Marxian…
Abstract
Purpose
Economic pluralism proposes that economists and social planners should consider alternative theories to establish a range of policy actions. Neoclassical, Feminist and Marxian theories evaluate well-grounded causes of wage discrimination. However, a reluctance to consider less-dominant theories among different schools of economic thought restricts analysis and proposed policies, resulting in a monism method. The paper aims to discuss these issues.
Design/methodology/approach
The authors provide a brief review of the theoretical literature on wage discrimination. The significance of a pluralistic analysis is demonstrated by addressing correspondence test patterns of wage discrimination.
Findings
In considering Neoclassical, Feminist and Marxian theories, racist attitudes, uncertainties regarding minority workers’ productivity and power relations in lower-status sectors might generate discriminatory wages. Each cause deserves corresponding policy action.
Research limitations/implications
Time is needed to provide a pluralistic evaluation of wage discrimination. In addition, pluralism requires rigorous investigations to avoid incoherencies. Pluralism might be jeopardised if there is a limited desire to engage with less-dominant theoretical frameworks. Also, pluralism might be misled with rejection of dominant theories.
Practical implications
Given pluralism, wage discrimination might be reduced by implementing equality campaigns, creating low-cost tests to predict workers’ productivity and abolishing power relations towards minority workers.
Originality/value
Little work has been on economic pluralism in the study of wage discrimination. The current study addresses the gap in the literature.
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Paula Maines Da Silva and Jorge Renato Verschoore
A literature gap has triggered a discussion on the influence of relational pluralism in the adoption of new practices of corporate social responsibility (CSR). Based on this…
Abstract
Purpose
A literature gap has triggered a discussion on the influence of relational pluralism in the adoption of new practices of corporate social responsibility (CSR). Based on this literature, this paper aims to understand how relational pluralism influences small companies in the development of their collective CSR strategies.
Design/methodology/approach
This study used the case of a Brazilian hotel network called Charm Routes, which comprises 66 members. The study adopted a qualitative approach based on qualitative comparative analysis (QCA).
Findings
The results show that relational pluralism influences small companies in their collective CSR strategies. This is especially because of the relationships among different actors within the network.
Research limitations/implications
QCA does not explain the correlation between variables, but rather the logical relations among them. The adoption of multivariate techniques is suggested for future studies to evaluate the correlations among the variables and not only the possible causal conditions.
Practical implications
The results bring added clarity to the collective CSR strategies of networks composed of small companies.
Social implications
The findings may be of use to networks of small companies working collectively to develop initiatives aimed at providing social and environmental benefits.
Originality/value
Instead of a framework, the study generated the expression RPN*(INT+LON) → CSR_CS. This means that relational pluralism within the network, enhanced by the intensity and the longevity of the relationship, influences small companies in the development of their collective CSR strategies.
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