haku: @indexterm management accounting / yhteensä: 786
viite: 27 / 786
| Tekijä: | Kakkuri-Knuuttila, M-L. Lukka, K. Kuorikoski, J. |
| Otsikko: | Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting |
| Lehti: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 267-291 |
| Asiasana: | management accounting research |
| Kieli: | eng |
| Tiivistelmä: | This paper examines interpretive research (henceforth as: i-r.) in management accounting (here as: m-a.) from the perspective of naturalistic philosophy of science, focusing on the relation of i-r. to the subjective-objective dichotomy appearing in the methodological literature of the social sciences. This paper aims at giving flesh to the existing debates around the nature of i-r. with the help of in depth analysis of one example of such research in m-a. This paper's analysis aims at providing conceptual tools for articulating with greater precision what is being asserted in a given study. The specific target is the i-r. by Dent (Dent, J.F., 1991): Accounting and organisational cultures: A field study of the emergence of a new organisational reality, in Accounting, Organisations and Society, 16, p. 693703), which is one of the highly appreciated and extensively quoted pieces of research. It is indicated that in spite of unique subjectivist features in i-r. as compared to more 'objectivist' approaches, there are also important similarities etc. Thus, i-r. straddles between paradigms. This paper's philosophically tuned analysis explicates how concepts from different paradigms, e.g. interpretations, understanding meanings, and causality, can successfully co-exist and co-operate within a single study. |
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