search query: @author Macintosh, N. B. / total: 9
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| Author: | Jönsson, S. MacIntosh, N. B. |
| Title: | CATS, RATS, and EARS: Making the case for ethnographic accounting research |
| Journal: | Accounting, Organizations and Society
1997 : APR/MAY, VOL. 22:3/4, p. 367-386 |
| Index terms: | ACCOUNTING RESEARCH THEORIES |
| Language: | eng |
| Abstract: | Critical accounting theory studies (CATS) and rational accounting theory studies (RATS) have marginalized ethnographic/interpretive accounting resarch studies (EARS), although EARS is a significant way to understand how accounting works in actual organizational settings. EARS fits well when researching trust and it's relation to accounting, compared to RATS and CATS. This study presents a conversational debate EARS, CATS and RATS, and describes the main types of EARS: cognitive anthropolgy, symbolic interactionism and ethnomethodology. |
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