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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Abstract
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 |
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Status: | Published |
Refereed: | Yes |
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 |
ISSN: | 1983-8611 |
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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