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Are accounting researchers under the tyranny of single theory perspectives?

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This is an unsettling paper. Its main theme is to recount a tale of “failure”; the failure of accounting academics to respond adequately to calls for more case study-based research of accounting in action and in its organizational context and, as a consequence, the failure of accounting academics to develop accounting theories. The authors assert that these failures have arisen as a result of the application of single theories, borrowed from other social sciences,
to the empirical materials gathered during accounting case study research. Social theory, therefore, is seen to be a, if not the, limiting factor in the conduct of case study research in accounting and in the development of an
accounting theory or theories. Given this construction of a problem, the authors maintain that its solution lies in interpreting such case study materials with multiple metaphors, ideas and constructs eclectically borrowed from a variety of perspectives. The authors, thus, urge accounting researchers to celebrate both the relativism and eclecticism they see as allowed and perhaps encouraged by post-modernism. They argue that new accounting theories will emerge with the liberation of accounting researchers from the tyranny of single theory perspectives.

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1996

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, 1996, pp. 107-111.

Bahasa

English

ISBN/ISSN

09513574

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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