The production of knowledge in accounting
Article Abstract:
The generation of knowledge in the field of scientific accounting is examined. Focusing on the three elements of knowledge production, namely, the researcher/author, his texts and his audience, the study seeks to go beyond the methodological self-consciousness of the field to determine how it relates to the totality of man's experience of the world. The case study examined involves texts by Prof. Arthur L. Thomas, titled 'The Allocation Problem in Financial Accounting Theory' (1969) and 'The Allocation Problem: Part Two' (1974). It illustrates how the work of individual researchers challenging the prevailing conceptual order and introducing a new concept can be constrained by their links with a broad array of institutions and networks in the wider society.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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Accounting on trial: the Critical Legal Studies movement and its lessons for radical accounting
Article Abstract:
The experience of the Critical Legal Studies movement (CLS) bears important lessons for the emerging interdisciplinary Critical Accounting movement. The Critical Accounting movement, despite sharing a similar theoretical stance as CLS, does not employ the targeted critical practice that CLS assumes, a fact that may explain why it has not become an authoritative theory of accounting. The Critical Accounting movement thus needs to adopt a politicized institutional stance if it hopes to evolve into a powerful vehicle for analyzing the socio-economic implications of accounting practice.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1991
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Accounting as reality construction: towards a new epistemology for accounting practice
Article Abstract:
Research suggests that accountants often construct reality not as it really is, but in limited and one-sided ways. Accounting is not objective. Not viewing accounting as objective allows for some interesting future developments. Accounting should be viewed as a 'dialogue' through which accountants can construct and examine situations in different ways
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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