Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes th…
Purpose – The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal, Volume 23 Number 6. Design/methodology/approach – The paper addresses three issues central to the analysis of the comment on their past paper. Findings – In addressing each of the iss…
Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The paper is designed to argue the case for the use of pragmatic constructivism as a basis for the deve…