In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker

Sven Modell

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 3, 666-674

Abstract: Purpose - This is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal. Design/methodology/approach - This is a conceptual discussion that further clarifies the differences between critical realism (CR), actor–network theory (ANT) and traditional Marxist thought as a basis for critical accounting research. Findings - The relative merits of CR as a basis for critical accounting research are further elucidated in the light of the criticisms raised in the commentaries. In particular, the discussion of its role as a counterweight to the legacy of empiricism that hampers the possibilities of advancing radical social critique and emancipation is further developed. Research limitations/implications - The paper clarifies what CR can and cannot do for the critical accounting project and how it may be further developed as a vehicle for emancipation. Originality/value - The paper extends the debate about what critical accounting research is and could be.

Keywords: Accounting; Actor–network theory; Critical realism; Emancipation; Empiricism; Marxism (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2019-4291

DOI: 10.1108/AAAJ-12-2019-4291

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().