Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited

Danture Wickramasinghe

Chapter 21 in Review of Management Accounting Research, 2011, pp 543-566 from Palgrave Macmillan

Abstract: Abstract Research methodology in accounting is topical once again. The last three decades have witnessed a notable momentum in interpretive research in management accounting. In promoting this historical bent, many discussions, debates and propagandas have enshrined interpretive ontological stances and post-positivistic epistemological positions (Hopper and Powell 1985, Chua 1986, Hopper et al. 1987). The journey of doing case studies has then flourished in the spaces of interpretive accounting journals such as Accounting, Organizations and Society; Accounting, Auditing and Accountability Journal and Critical Perspectives on Accounting. Three decades later, an impressive self-reflection on this project is now on the agenda (Llewellyn 2003; Modell 2009; Quattrone 2004, 2006; Ahrens and Chapman 2006; Efferin and Hopper 2007; Kakkuri-Knuuttila, Lukka, and Kuorikoski 2008a; Lukka and Modell 2010).

Keywords: Institutional Theory; Management Accounting; Management Control System; Actor Network Theory; Account Review (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_21

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DOI: 10.1057/9780230353275_21

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