...Hendrik Vollmer Purpose This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular. Design/methodology/approach The author builds on Stefan Hirschauer’s...

...Tommaso Palermo Purpose Building on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” ( Vollmer, 2019...

... Accounting theory The dialectic approach that Rocco et al. (2003) outline may be seen as a way to engage in mixed methods research that would accord with this viewpoint of providing personal (and possibly shared) understandings instead of (more universal) explanations. Their dialectic...

... is used as a label to make the research seem more rigorous. In such cases, it would be more appropriate to describe the research method as inductive theory development or when appropriate describe it precisely as content analysis. Accounting research Accounting theory Research methods...