Seeking the relevance of interpretive research: A contribution to the polyphonic debate

Robert W. Scapens

CRITICAL PERSPECTIVES ON ACCOUNTING, 2008, vol. 19, issue 6, 915-919

Abstract: This contribution to the polyphonic debate agrees with the authors about the importance of making interpretative accounting research more relevant. It argues that the ways of seeking relevance could, however, be very diverse; with some researchers seeking to intervene in individual organisations through interventionist research, while others might be more concerned to draw out the social and political consequences of accounting in modern organisations. For the researchers who seek to intervene in practice, it will be important to combine the theoretical knowledge of accounting researchers with the craft knowledge of accounting practitioners. Nevertheless, for such research to be publishable in international research journals it must continue to be firmly grounded in theoretical understandings and also seek to extend existing theoretical knowledge, as well as raising practical implications.

Keywords: Interpretive accounting research; Theoretical knowledge; Practical knowledge; Engagement with practitioners (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:19:y:2008:i:6:p:915-919

DOI: 10.1016/j.cpa.2007.02.006

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