A pragmatic constructivist approach to accounting practice and research

Hanne Nørreklit, Morten Raffnsøe-Møller and Falconer Mitchell

Qualitative Research in Accounting & Management, 2016, vol. 13, issue 3, 266-277

Abstract: Purpose - The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach - Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of reality must be integrated in the actor-world relations. Findings - This includes an examination of pragmatic constructivist theory as an alternative to traditional realism and critical theories of organizational reality. The papers of the special issue include methodological, conceptual and empirical studies to expand the understanding of management accounting in relation to the actors’ construction of functioning organizational practices. Research limitations/implications - As pragmatic constructivism is a relatively new paradigm, there is a need for further methodological and conceptual development and empirical studies of functioning practices. Originality/value - In a discipline such as management accounting that can be theoretically polarized between the “realist” scientific mainstream and social constructivist criticism, pragmatic constructivism offers a mediating model in which realism is retained as the pragmatic criteria of success of the organizational actors’ construction.

Keywords: Pragmatic constructivism; Construct causality; Accounting paradigm (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:13:y:2016:i:3:p:266-277

DOI: 10.1108/QRAM-05-2016-0039

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