...Fabio Magnacca; Hanne Nørreklit; Jakob Mathias Lund Liboriussen Purpose This study proposes a methodology for exploring and conceptualizing epistemic methods of accounting through language games. Language games reveal varying levels of sophistication in practical reasoning and communicative...

... accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM...