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The purpose of this paper is to discuss the contributions that critical realist ethnographies can make to an understanding of the multinational corporation.

This paper draws on a discussion of methodological challenges in researching the multinational corporation and the ways in which critical realist ethnographies can respond to these challenges. The example of research on the transfer of management practices is used to illustrate this.

Taking the example of researching the transfer of management practices within the multinational, the paper argues that the potential of critical realist ethnography including critical realist global ethnography to contribute to the field of International Business and International Management remains relatively untapped.

Adopting the sociological imagination of the critical realist ethnographer has implications for the kinds of questions that are asked by the researcher and the ways in which we seek to address these methodologically. Researching from a critical standpoint fruitful empirical themes for further research relate to the experience of change for example in business systems, internationalization of organizations and “globalization”.

The critical realist ethnographer can contribute insights into the complex social and political processes within the multinational and provide insights into how social structures are both impacting on and impacted by individuals and groups. Ethnographic research located within a critical realist framework has the potential to address questions of how stability and change take place within specific structural, cultural and power relations.

At the methodological level, this paper highlights the potential of critical realist ethnography in researching the multinational, in addressing significant questions facing the critical researcher and in gaining a privileged insight into the lived experience of globalization.

No scholar or researcher is able to provide robust evidence that counters the scant reflection on metatheory – mostly ontology and epistemology – underlying management studies in general, and industrial marketing and purchasing research in particular. This paper is a contribution to the indispensable discussion of metatheoretical alternatives in research, and most importantly, the strengths and shortcomings thereof, and respective implications on research questions, objectives, and findings.

The purpose of this paper is to argue that the school of thought known as Critical Realism and the thinkers involved in the current revival of interest in British Idealism would benefit from interacting with each other.

The paper proceeds by critically examining central tenets in the thought of each school, and exhibit their affinities and differences.

It is found that there are central themes and concerns shared by each school of thought, and that the recognition of such commonalities might prove mutually beneficial to the relevant parties in their goal of positively transforming social reality. Furthermore, the Critical Realist worry about Idealisms “irreality” is shown to be unfounded.

The close relationship of the ideas of these two “lines of thought” has not, to our knowledge, previously been highlighted. Having done so in the paper, a useful dialogue may ensue.

The purpose of this paper is to identify the challenges in adding a critical realist epistemological perspective to a positivist approach in research on listed companies by equity researchers and other financial services professionals.

A purposive sample of publicly available equity research reports was examined to assess the dominant epistemological approach to investment analysis.

It was found that there is an absence of a critical realist epistemological approach to investment analysis, confirming the dominance of a positivist approach to obtaining and analysing investment information.

This research drew on a small, purposive sample, and could be followed by more wide‐scale research. Taking a critical realist approach may create a clash of “institutional logics” which will need to be considered by a range of stakeholders.

Equity research reports are examined through the lens of critical realism. This exploration allows for an additional epistemological perspective on analysis of firm value.

This is a rejoinder to Hoque et al. (2013) previously published in this journal. The purpose of this paper is to further elucidate and extend some of their key arguments related to the use of theoretical triangulation in accounting research.

This is a conceptual discussion focusing on how the understanding of the notion of theoretical triangulation can be enhanced from a critical realist perspective.

The author draws attention to some ambiguities in Hoque et al.’s (2013) reasoning and advance a critique of their rather under-developed conceptions of the relationship between ontology and epistemology, the epistemic premises influencing the choice of theories and the role of theories in conditioning empirical observations and scholarly knowledge claims. To address these issues the author advances a critical realist approach and discusses its implications for theoretical triangulation in accounting research.

The paper contributes to the ongoing debate about theoretical pluralism in accounting research by explicating how critical realism may further such pluralism and the inter-disciplinary accounting research project more generally.

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.

Hype about information and communication technology (ICT) emphasizes potential positive outcomes; while enabling factors are under‐emphasized and potential negative outcomes are excluded. The purpose of this paper is to broaden the framing of ICT to include enabling factors and potential negative outcomes.

The paper takes the form of a critical realist study. Critical realist research seeks to improve understanding of causal mechanisms and causal contexts.

Comprehensive enablers for decision making include balanced unambiguous information; specific trustworthy communication; quiet sufficient decision spaces; and independent engaged decision makers. The introduction of a new ICT can make a contribution to, and/or detract from, realization of these principal enabling factors.

In this paper ICT is positioned within a preliminary comprehensive framing of enabling factors for decision making. ICT is used for other purposes. Nonetheless, the positioning of ICT in a preliminary comprehensive framing for decision making support reveals how hype about ICT can be mediated by consideration of enabling factors and potential negative outcomes.

The broader framing of enabling factors can provide a starting point for managers to undertake comprehensive improvement of information, communication, and contexts for decision making.

The originality of this paper is that it applies critical realism to mediate hype about ICTs that could be used to support decision making. The value of this paper is that it provides a detailed description of inter‐related factors that need to be managed in decision making support.

The purpose of this paper is to utilise Vilfredo Pareto ' s Machiavellian-realist social theory to provide a distinctive realist philosophical understanding of entrepreneurial risk-taking. By doing so, this paper seeks to stimulate debate and encourage future empirical testing that has the potential to present a richer understanding of entrepreneurial risk-taking.

To establish that a realist perspective can help theorise entrepreneurship, the authors look through a modern day risk and uncertainty optic at the hidden mechanisms within the social world where enterprises operate. Looking from this unique standpoint, where the long established social theory is reinvigorated by contemporary risk philosophy within a shared realist paradigm, human nature equips entrepreneurs with certain “animal spirits” to muddle blindly and instinctually through their risk environments.

The paper argues that this combined perspective unlocks a much richer understanding of entrepreneurial risk-taking, in particular, by capturing more of its behavioural reality and despite our strong emphasis on the inaccessibility and hiddenness of the risk environment to the entrepreneur, by exploring the entrepreneur-risk environment fit in ecological terms.

The paper’s unique blend of the classical Italian social theory with the contemporary risk theory offers a novel ecological view of the entrepreneur’s blind (mal) adaptation to their risk environment.

Michael Brown argues that what unites the human and social sciences is their evolving character, made explicit in the concepts of “reflexivity,” “course of activity,” and “theorizing.” Once the social sciences are taken as a whole, the notion of “sociality” will allow to grasp society as ever changing, as a becoming. I shall examine the notion of sociality in the literary criticism of Lukács, Goldmann, and Adorno, three authors who consider the essay as the adequate open form of critique in times of rapid social change. Originally adopted by the young Lukács, the essay tended to be abandoned by him when elaborating the concept of critical or socialist realism as a repository of timeless cultural values. In his studies in the European realist or the soviet novel, for example, on Balzac, Stendhal, Thomas Mann, or Solzhenitsyn, the dialectical concept of social totality becomes a sum of orientations, presenting the individual writer with the moral task to choose “progress” and discard “negativity.” The social is thus narrowed to individual choice. Different from Lukács, Goldmann's literary theory defines cultural production as a matter of the social group, the transindividual subject. Goldmann was deeply marked by Lukács's early writings from which he gained notably the notion of tragedy and the concept of maximum possible consciousness—the world vision of a social group which structures the work of a writer. Cultural creation is resistance to capitalist society, as evident in the literature of absence, Malraux's novels, and the nouveau roman. In the writings of Adorno the social is lodged within the avant-garde, provided that one takes its means and procedures literally, e.g., the writings of Kafka. By formal innovation—among others the adoption of the essay, the small form, the fragment—art exercises criticism of the ongoing rationalization process and preserves the possibility of change (p. 319).

The professional discourse on academic library planning and design is examined. A critical realist philosophical stance and a constructionist perspective constitute the theoretical framework that, paired with Fairclough's methodology for critical discourse analysis, is used to examine the constitution of interpretative repertoires and of a discourse constructing the academic library as a learning place. The information commons, learning commons, and library designed for learning repertoires are described and the effects of discursive activity are analyzed. Three types of effects are presented: (1) the production by the LIS community of discourse on academic libraries of a sizable body of literature on the information commons and on the learning commons, (2) the construction of new types of libraries on the commons model proposed by Beagle, and (3) the metaphorization of the library as business. The study concludes that the existing discourse takes a facilities management perspective dominated by concerns with technology, equipment, and space requirements that does not address the physical, psychological, and environmental qualities of library space design. Consequently, it is suggested that architectural programming techniques should be used in library planning and design that consider the architectural features and environmental design factors contributing to the making of a place where learning is facilitated.