PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2013 | 72 | nr 128 | 79--93
Tytuł artykułu

Interparadigmatic Dialogue in Management Accounting

Warianty tytułu
Dialog międzyparadygmatyczny w rachunkowości zarządczej
Języki publikacji
EN
Abstrakty
Rachunkowość zarządczą jako naukę społeczną cechuje mnogość paradygmatów. Obecnie toczy się gorąca debata nad konkurującymi ze sobą teoriami i paradygmatami, zogniskowana na kwestiach ontologicznych, epistemologicznych i metodologicznych. Niniejszy artykuł jest krótkim studium metateoretycznym nauki rachunkowości zarządczej, a jego celem jest przedstawienie rachunkowości zarządczej jako wieloparadygmatycznej dyscypliny nauk społecznych. Jest to w głównej mierze artykuł przeglądowy podsumowujący i porównujący w sposób syntetyczny różne podejścia do identyfikacji i definiowania paradygmatów rachunkowości zarządczej, w szczególności tzw. paradygmatów alternatywnych: interpretatywnego i krytycznego. W artykule podjęto również kwestię możliwości dialogu międzyparadygmatycznego. (abstrakt oryginalny)
EN
Management accounting as a social science is characterized by different paradigms. There is currently a considerable debate over competing theories and paradigms of management accounting, with ontological, epistemological and methodological issues at the heart of this debate. This paper is a brief metatheoretical study of management accounting thought and its purpose is to present management accounting as a multiparadigm discipline of social science. It is mainly a literature review and timely paper that aims to compare and synthesize briefly various approaches to identify and define management accounting paradigms, especially the so-called alternatives: interpretive paradigm and critical paradigm. The paper considers also the possibility of an interparadigmatic dialogue. (original abstract)
Rocznik
Tom
72
Numer
Strony
79--93
Opis fizyczny
Twórcy
  • Poznań University of Economics, Poland
Bibliografia
  • Ahrens T. (2008), Overcoming the subjective-objective divide in interpretive management accounting research, "Accounting, Organizations and Society", vol. 33, pp. 292-297.
  • Ahrens T., Becker A., Burns J., Chapman C.S., Granlund M., Habersam M., Hansen A., Khalifa R., Malmi T., Mennicken A., Mikes A., Panozzo F., Piber M., Quattrone P., Scheytt T. (2008), Thefuture of interpretive accounting research - A polyphonic debate, "Critical Perspectives on Accounting", vol. 19, pp. 840-866.
  • Baldvinsdottir G., Mitchell F., Nerreklit H. (2010), Issues in the relationship between theory and practice in management accounting, "Management Accounting Research", vol. 21, pp. 79-82.
  • Bhaskar R. (1998), The possibility of naturalism. A philosophical critique of the contemporary human sciences, Routledge, London.
  • Bourguignon A. (2005), Management accounting and value creation: the profit and loss of reification, "Critical Perspectives on Accounting", vol. 16, pp. 353-389.
  • Broadbent J. (2002), Critical accounting research: a view from England, "Critical Perspectives on Accounting", vol. 13, pp. 433-449.
  • Burrell G., Morgan G. (1979), Sociological Paradigms and Organizational Analysis, Heinemann Educational Books, London.
  • Chua W.F. (1986), Radical developments in accounting thought, "Accounting Review", vol. 61, no. 4, pp. 601-632.
  • Davila T., Oyon D. (2008), Cross-paradigm collaboration and the advancement of management accounting knowledge, "Critical Perspectives on Accounting", vol. 19, pp. 887-893.
  • Dillard J.F. (1991), Accounting as a critical social science, "Accounting, Auditing & Accountability Journal", vol. 4, no. l, pp. 8-28.
  • Elharidy A.M., Nicholson B., Scapens R.W. (2008), Using grounded theory in interpretive management accounting research, "Qualitative Research in Accounting & Management", vol. 5, no. 2, pp. 139-155.
  • Gaffikin M. (2006), The Critique of Accounting Theory, "Accounting & Finance Working Papers", no. 06/25, School of Accounting and Finance, University of Wollongong.
  • Hopwood A. (1983), On trying to study accounting in the contexts in which it operates, "Accounting, Organizations and Society", vol. 8, pp. 287-305.
  • Kakkuri-Knuuttila M.-L., Lukka K., Kuorikoski J. (2008), Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting, "Accounting, Organizations and Society", vol. 33, pp. 267-291.
  • Laughlin R. (1995), Empirical research in accounting: alternative approaches and a case for "middle-range" thinking, "Accounting, Auditing & Accountability Journal", vol. 8, no. l, pp. 63-87.
  • Laughlin R. (1999), Critical accounting: nature, progress and prognosis, "Accounting, Auditing & Accountability Journal", vol. 12, no. l, pp. 73-78.
  • Lukka K. (2010), The roles and effects of paradigms in accounting research, "Management Accounting Research", vol. 21, pp. 110-115.
  • Lukka K., Modell S. (2010), Validation in interpretive management accounting research, "Accounting, Organizations and Society", vol. 35, pp. 462-477.
  • Malmi T. (2010), Reflections on paradigms in action in accounting research, "Management Accounting Research", vol. 21, pp. 121-123.
  • Meer-Kooistra J. van der, Yosselman E. (2012), Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge, "Qualitative Research in Accounting & Management", vol. 9, no. 3, pp. 245-264.
  • Merchant K.A. (2008), Why interdisciplinary accounting research tends not to impact most North American academic accountants, "Critical Perspectives on Accounting", vol. 19, pp. 901-908.
  • Merchant K.A. (2010), Paradigms in accounting research: A view from North America, "Management Accounting Research", vol. 21, pp. 116-120.
  • Modeli S. (2010), Bridging the paradigm divide in management accounting research: The role of mixed methods approaches, "Management Accounting Research", vol. 21, pp. 124-129.
  • Riahi-Belkaoui A. (1996), Accounting, A Multi paradigmatic Science, Greenwood Publishing, Westport, CT.
  • Scapens R. (2008), Seeking the relevance of interpretive research: A contribution to the polyphonic debate, "Critical Perspectives on Accounting", vol. 19, pp. 915-919.
  • Simons J. (2004), Contemporary Critical Theory, Edinburgh Press, Edinburgh.
  • Vollmer H. (2009), Management accounting as normal social science, "Accounting, Organizations and Society", vol. 34, pp. 141-150.
  • Willmott H. (2008), Listening, interpreting, commending: A commentary on the future of interpretive accounting research, "Critical Perspectives on Accounting", vol. 19, pp. 920-925.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171246623

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.