The role of the individual actor in different accounting research perspectives. The holistic individual image as a tool for analysis

Pekka Pihlanto

Scandinavian Journal of Management, 2003, vol. 19, issue 2, 153-172

Abstract: As accounting research is concerned with the accounting in firms, an endeavour realised essentially by human actors, it seems reasonable to assume that the "actors" should be included even in the accounting research context. We thus apply the holistic individual image as a yardstick to three research perspectives, to see how the human dimension is explicitly or implicitly addressed. Where we find that the actor receives limited attention only, we suggest some supplementary ideas inspired by this image. We believe that such an approach could make researchers more aware of the nature of the human actors with whom they are dealing in their research setting.

Keywords: Human; actor; Decision-maker; Accounting; Consciousness; Methodology; Holistic; individual; image; Phenomenology; Mainstream; perspective; Interpretive; perspective; Critical; perspective (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (3)

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