Homogeneity or heterogeneity of research in management accounting?

Kari Lukka and Jan Mouritsen

European Accounting Review, 2002, vol. 11, issue 4, 805-811

Abstract: Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian 'normal science'. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine its risks as well. Similarly as with any normal science, that based on economics also inherently offers a narrow window to the world, and creates areas of 'non-discussables'. We illustrate how such a regime would limit our abilities to construct and examine interesting propositions and develop meaningful stories about management accounting in its social, organizational and behavioural contexts. Accepting the rule of a monolithic economics-based paradigm would limit our abilities to develop a critical stance, and threatens the ability of management accounting research community for good scientific conversation and progress. Hence, in contrast to Zimmerman, we argue for remaining open for heterogeneity in management accounting research.

Date: 2002
References: View complete reference list from CitEc
Citations: View citations in EconPapers (21)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/0963818022000047109 (text/html)
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:taf:euract:v:11:y:2002:i:4:p:805-811

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/0963818022000047109

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().