...Michele Bigoni; Stefano Coronella; Zeila Occhipinti Purpose The study focuses on the interrelations between dominant discourse, counter-discourse and accounting theory in 19th-century Italy when the country was undergoing a period of intense socio-political change which led to its unification...

...Nihel Chabrak Purpose Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic...

... Publishing Limited 2011 Net worth Sociology Accounting research Accounting theory “Situated justice”, “equivalences”, “orders of worth”, “common goods”, “qualified objects”, “grammars of worth”, “compromise” are some of the critical terms constituting the conceptual terrain...

... a comprehensive system of thought in a piecemeal way? Originality/value The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement. Accounting research Accounting theory Influence Research methods Social factors Sociology can also be a means...

... of the critical‐interpretive field of accounting research. Originality/value This paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.; Accounting Economics research Authorship France Accounting theory Events...

... [2] . Accounting theory Networking Strategic change Social factors Actor‐network theory (ANT) [1] has brought back the role of calculations as central objects in the study of accounting phenomena after a period of time in which sociologically based accounting inquiry has been...

... Publishing Limited 2010 Accounting procedures Accountancy Accounting information Accounting theory Definitions of both financial (AAA, 1966 ; ASB, 1999) and management (NAA, 1984 ; CIMA, 2000) accounting have consistently acknowledged the production of information as central...

...: Jan Bebbington can be contacted at: jan.bebbington@st‐andrews.ac.uk © Emerald Group Publishing Limited 2007 Social accounting Accounting theory Corporate governance The paper attempts to address this gap in the literature by presenting arguments and insights from dialogic...

... ; and Tinker and Gray, 2003). Management accountability Accounting theory The definition and defence of the public interest will never be produced from the accountant's view of the world, which the new belief system presents as the supreme form of human achievement (Pierre Bourdieu, 1998a , pp...

... of “new” accounting and reporting practices. Through this process of reflection, hidden assumptions can be exposed, “new” visibilities explored, and competing dilemmas opened up. © Emerald Group Publishing Limited 2006 Social accounting Performance monitoring Intellectual capital Accounting...

... framework employed must “engage with the pre‐understandings of the researched community” in order that a hermeneutic circle can be formed, i.e. that accounting theory displays “practical adequacy in the world” (Llewellyn, 2003 , p. 666, citing various authors) [4] . This “practical adequacy” must...

... at: hirvine@uow.edu.au © Emerald Group Publishing Limited 2006 Case studies Accounting Qualitative research Ethnography Accounting theory Few qualitative researchers have described in detail the ethical and political processes of “getting in, getting on and getting out” of their research...

... of domination. They conclude that only experience can decide whether a particular rule is liberating or oppressive. © Emerald Group Publishing Limited 2004 Accounting Accounting theory Christian theology Religion Over recent decades critical and interdisciplinary accounting research have...

... to the not for profit sectors and different technologies © MCB UP Limited 1999 Accounting research Accounting theory Public sector accounting In 1992 James Guthrie and I reviewed the literature in the accounting journals generated by research in public sector (Broadbent and Guthrie, 1992). We...

... with which they are dealing. What this provides is a breakdown of themes with which to reflect on the critical accounting project in the context of the papers from the second APIRA conference. I will address this under four major headings: © MCB UP Limited 1999 Accounting Accounting theory...

.... The general idea of the need for target costing to cope with a contextual archetype we called continuous market innovation was driving the change, but reinterpreted locally. © MCB UP Limited 1999 Accounting research Accounting theory My brief was not to summarise what happened...

... for future collaboration are discussed in light of the theory. © MCB UP Limited 1999 Accounting theory Decision making Economic theory Management accounting The French Marxist philosopher Louis Althusser once warned us of the danger of interdisciplinary research studies. They often opt...

... the concept of “hyperreality”, Gray and Bebbington made a (perhaps confused) attempt to expose how accounting is implicated in the transnational corporations’ capture of the “soul” of sustainability. © MCB UP Limited 1999 Accounting theory Environmental audit Social accounting As the APIRA...

.... Possibly, the term case‐based interpretation may have been clearer. As regards her concern with the practical impact of accounting theories, we can only concur. The main aim of our paper was to recognize the interrelationship between accounting theory and accounting practice, and to emphasize...

... of accounting theory to be lacking. However, commends the authors for raising interesting questions which will benefit from further debate and lead to a greater understanding of accounting research and practice. © MCB UP Limited 1996 Accounting research Accounting theory Case studies Methodology...