Narrating the narrative turn in narrative accounting research

Brian A. Rutherford

Meditari Accountancy Research, 2018, vol. 26, issue 1, 13-43

Abstract: Purpose - This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research. Design/methodology/approach - The paper offers an actor–network–theoretic perspective drawing on Latour’s theory of citation and Shwed and Bearman’s development of that theory to analyse patterns of convergence. Findings - The paper finds that across the exemplars of narrative turn research examined, there is only a limited level of epistemic engagement so that exemplars achieve their status without undergoing trials of strength. Research limitations/implications - The paper argues that the resources of the relevant academic community are spread so thinly that each seam – each research question, methodology or method and research context – is mined by no more than a small handful of researchers unable to generate a meaningful volume of contestation. Steps are suggested to better focus research activity. Originality/value - The use of Latour’s theory of citation to analyse patterns of convergence in accounting research is innovative. The paper proposes a substantial change in the community’s approach to narrative turn research on accounting narratives.

Keywords: Actor-network theory; Accounting narratives; Epistemic convergence; Flat science; Narrative turn (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-04-2017-0139

DOI: 10.1108/MEDAR-04-2017-0139

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