Doing critical management accounting research in emerging economies

Alawattage, C., Wickramasinghe, D. , Tsamenyi, M. and Uddin, S. (2017) Doing critical management accounting research in emerging economies. Advances in Scientific and Applied Accounting, 10(2), pp. 177-188. (doi: 10.14392/asaa.2017100203)

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The paper introduces methodological and theoretical premises of critical management accounting research and provides some guidance for researchers. We see critical management accounting research in terms of three overlapping and interrelated ‘analytical acts’ that researchers often perform: contextualising, historicising and theorising. To contextualise, researchers need to establish connections between local, everyday management accounting occurrences and changes taking place in the wider socio-political and cultural spheres. Historicising relates micro-histories to macro-histories. Thus, critical researchers need to locate management accounting technologies in historically-specific social and political contexts, and understand their emergence and reproduction as outcomes of the evolution of political-economic systems. Given the empirical findings are often site-specific and idiosyncratic in critical research, theorisation is important. Although they may be quite interesting in their peculiarity, especially to the local readership in those countries, these findings need to be made interesting for wider consumption. Theorising, in this sense, is a critical act signifying local occurrences by raising and placing them in a higher-order schema of meaning.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Alawattage, Professor Chandana and Uddin, Professor Shahzad and Wickramasinghe, Professor Danture
Authors: Alawattage, C., Wickramasinghe, D., Tsamenyi, M., and Uddin, S.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Advances in Scientific and Applied Accounting
Publisher:Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis
Copyright Holders:Copyright © 2017 The Authors
First Published:First published in Advances in Scientific and Applied Accounting 10(2): 177-188
Publisher Policy:Reproduced under a Creative Commons License

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