... of capitalism and its structures must be at the centre of critical accounting research, especially when it pertains to emancipation. Originality/value Given the importance of the conceptual framing of critical accounting research, this article suggests that critical realism has much to offer. That said...

... 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...

...Sven Modell Purpose The purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique centred on the neglect of social structures in the former perspective. Design/methodology...