Exploring epistemic methods of accounting through language games: a pragmatic constructivist approach

Fabio Magnacca, Hanne Nørreklit and Jakob Mathias Lund Liboriussen

Qualitative Research in Accounting & Management, 2026, vol. 23, issue 4-5, 684-723

Abstract: PurposeThis study proposes a methodology for exploring and conceptualizing epistemic methods of accounting through language games. Language games reveal varying levels of sophistication in practical reasoning and communicative interaction, shaping how accounting knowledge and practices unfold in local contexts. By examining the language games of skilled accountants in practice, the study aims to generate detailed knowledge that addresses real-world accounting problems.Design/methodology/approachPragmatic constructivism serves as the paradigmatic foundation for developing the POLGA method (Pragmatic constructivist Operationalization of Language Games in Accounting). POLGA provides a framework for researchers to apply the concept of language games in accounting research to explore and conceptualize how actors design, implement and use accounting practices through epistemic methods. The method is illustrated through examples drawn from two research projects.FindingsThis study shows how researchers can use POLGA to identify and theorize epistemic methods of accounting while capturing the technical and social nuances embedded in the practical reasoning through which accounting phenomena are enacted. The empirical illustrations demonstrate POLGA’s capacity to reveal multiple epistemic methods of accounting.Research limitations/implicationsPOLGA offers a nuanced perspective on accounting by highlighting the central role of epistemic methods in effective practice. It provides a methodological reference for accounting researchers interested in going beneath the surface of observable practices to understand the forms of practical reasoning through which knowledge is produced, communicated, mobilized and translated into action. Its use requires access to rich empirical material and sensitivity to the situated nature of organizational practices. Developed in accounting, POLGA also suggests that its underlying approach can be extended beyond this field, opening the way to POLG(X) as a methodology for qualitative researchers studying how knowledge is produced and used across different fields of practice.Originality/valuePOLGA provides a comprehensive epistemological apparatus for exploring and conceptualizing accounting language games in the making, epistemic methods and their effects.

Keywords: Methodology; Pragmatic constructivism; Language games; Epistemic methods; POLGA (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-10-2024-0237

DOI: 10.1108/QRAM-10-2024-0237

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