... of the theme to address issues in accounting today and in the future. Design/methodology/approach The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview...

...Ivo de Loo; Alan Lowe Purpose The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting...

..., management and organization studies (MOS), but the findings are believed to be applicable in other social sciences as well. Design/methodology/approach An analysis is conducted of accounting and MOS research in addition to interviewing eight accounting scholars who have applied IVR and/or ANT...

... discusses the (as yet untapped) potential for critical ethnography to inform directly the design and development of new accounting systems. It is proposed that using ethnography “actively” in this way could provide the methodological basis for the development of new forms of accounting, such as social...

... and accept their solutions. © MCB UP Limited 2001 Case studies Methodology Accounting systems This paper seeks to illustrate a particular style of intensive case research informed by literature in the “social studies of science” (Latour, 1987, 1993, 1999a). Recent science studies...

.... © MCB UP Limited 2000 Auditors Accounting research Methodology Disclosure Field research is typically recognised for its ability to investigate phenomena in naturally occurring settings (Yin, 1989, p. 14). However, in spite of its recognition to take context into account, field...

... in and around key management control processes and events. The research question is “How are narratives best understood, constructed and used as forms of explanation and rhetorical argument in accounting and management research?” © MCB UP Limited 1999 Management control Methodology Narratives...

...Jane Broadbent; Richard Laughlin Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods adopted and provides an example of “middle range” thinking (Laughlin, 1995). Extends...

...Christopher Humphrey; Robert W. Scapens Provides a response to the various calls which have been made by accounting researchers for detailed case studies of accounting practice. Provides a methodological study rather than a detailed case study. Aims to reposition the role of case studies...

... 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...

... Empirical theory Methodology © MCB UP Limited 1996 The work which Humphrey and Scapens quote at the beginning of their paper was published ten years ago. This work (Hopwood, 1983; Hopper and Powell, 1985) called for detailed explanatory case studies of accounting in action. This call...

...Rob Gray; Reza Kouhy; Simon Lavers Responds to the widely‐reported methodological problems which have arisen in research into corporate social and environmental reporting. Reports on an attempt to build a database of UK company social and environmental disclosure. The motivation behind the database...

..., data presentation and interpretation of findings. Concludes with some observations on the costs, risks, and potential payoffs of field research. Field research Management accounting Management control Methodology Research © MCB UP Limited 1992 ...

.... Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed. Accounting Research History Methodology USA © MCB UP Limited 1991 ...

... circulation” approach. These characteristics are seen to have been very significant for the methodology of accounting theory in Japan. This methodology regards the mode of accounting as an organ that moves according to the unity of opposites, which are the reflections of the contradictions within capital...