...Soon Yong Ang; Danture Wickramasinghe Purpose This study examines how people involved in river-care initiatives understand and enact accountability when structural accountability systems are influenced by political control. Drawing on Archer's critical realism, it explores how identity...

... the last model, critical realism, combines features of positivism and interpretivism in its ontology, the moderateness in combination does not entirely overrule the incommensurability argument. Originality/value Though incommensurability of the two paradigms is entrenched in both accounting...

...Sven Modell Purpose The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration...

...Sven Modell Purpose This is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal. Design/methodology/approach This is a conceptual discussion that further clarifies the differences between critical realism (CR), actor...

...Jane Andrew; Max Baker Purpose The authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation. Design/methodology/approach The authors begin by outlining Modell's conception of enabling structures. If ‘activated...

...Jane Baxter; Wai Fong Chua Purpose 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. Design/methodology/approach The authors outline the challenges in applying critical realism...

...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...

... concerned with performativity and realist criticisms of this ontological position for de-emphasising the influence of pre-existing, objective realities on performativity. Critical realism rests on an ontology that combines a moderately realist and a moderately social constructivist position (Elder-Vass...

... Ahmed can be contacted at: sahmedj@essex.ac.uk © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Bangladesh Political economy Corporate governance Critical realism Family business groups Morphogenetic approach This paper contributes...

... realist approach and discusses its implications for theoretical triangulation in accounting research. Originality/value – 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...

... these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation. Originality...