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A political base of a polyphonic debate

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  • Dillard, Jesse

Abstract

The energy and passion of the interpretative accounting researchers represent a ray of light in what is otherwise the rather gray and uninspiring sky of academic accounting research, at least in the US. In commenting on the polyphonic debate engaged in by the “young” interpretativist researchers, I consider two points. First, I take issue with the supposition that the “mainstream” is not as homogenous as it appears. Second, to propose that interpretative accounting research can gain acceptance purely on its merits is, at best, politically naïve. I conclude by calling for international solidarity among the different research genres. Only through mutual appreciation and support can the reputational hierarchies be changed such that diversity, innovation, and relevance are again recognized as primary criteria for evaluating academic accounting research.

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  • Dillard, Jesse, 2008. "A political base of a polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 894-900.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:6:p:894-900
    DOI: 10.1016/j.cpa.2007.02.005
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