On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas

Wai Fong Chua and Habib Mahama

CRITICAL PERSPECTIVES ON ACCOUNTING, 2012, vol. 23, issue 1, 78-82

Abstract: This paper comments on Lee Parker's paper on “Qualitative management accounting research: deliverables and relevance”. Using it as a starting point, it highlights the need for more informed modes of theorizing as opposed to ‘more theories’ and the performative effects of theorising. Theories and theorising already matter although what they ‘deliver’ and influence will be contingent on their instantiation in specific action nets. Further, in order that such social practices might continue to generate desirable consequences, stronger forms of research training should be developed.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:23:y:2012:i:1:p:78-82

DOI: 10.1016/j.cpa.2011.05.001

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