Using critical realism in critical accounting research – a commentary by two ANTs

Jane Baxter and Wai Fong Chua

Accounting, Auditing & Accountability Journal, 2019, vol. 33, issue 3, 655-665

Abstract: 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 to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism. Findings - The authors argue that critical realism, whilst providing an interesting 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 of) “the social”. Research limitations/implications - Methodological diversity is to be explored, acknowledging the ontological politics of our choices. Originality/value - This paper is an original commentary contributing to critical accounting research.

Keywords: Critical realism; Actor-network theory; Critical accounting research (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-09-2019-4164

DOI: 10.1108/AAAJ-09-2019-4164

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