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Interpreting interpretive accounting research

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  • Parker, Lee D.

Abstract

This paper comments on the debate amongst European scholars regarding the development, place and role of interpretive research in the contemporary accounting research community and literature. It locates the presence, place and distinctiveness of the interpretive and qualitative research tradition in an increasingly unitary global accounting research community. Interpretive researchers are advised to avoid emulating characteristics of the positivist research community and to meet the challenge of going beyond critique to policy and practice engagement. The paper calls for a celebration and building of theoretical and methodological pluralism in the interpretive research community, focussing upon process, context and the embracing of complexity. Accounting researchers are challenged to continue seeking the new and the risky. They are presented with the dual tasks of defending their tradition while at the same time continuing to build its distinctive contributions to the accounting literature, all the while retaining a commitment to understanding, change and making a difference.

Suggested Citation

  • Parker, Lee D., 2008. "Interpreting interpretive accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 909-914.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:6:p:909-914
    DOI: 10.1016/j.cpa.2007.03.013
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    References listed on IDEAS

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    1. Dawson, Patrick, 1997. "In at the deep end: Conducting processual research on organisational change," Scandinavian Journal of Management, Elsevier, vol. 13(4), pages 389-405, December.
    2. Lee Parker, 2004. "'Presenting' the past: perspectives on time for accounting and management history," Accounting History Review, Taylor & Francis Journals, vol. 14(1), pages 1-27.
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    Cited by:

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    2. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
    3. Fleischman, Richard K. & Tyson, Thomas N. & Oldroyd, David, 2013. "America's “exceptional” transition to capitalism: A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 616-626.
    4. Craig Wallington & Gary Marques & Warren Maroun, 2021. "Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options," Australian Accounting Review, CPA Australia, vol. 31(4), pages 286-306, December.
    5. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    6. Godwin Awio & Deryl Northcott & Stewart Lawrence, 2011. "Social capital and accountability in grass‐roots NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 63-92, January.
    7. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    8. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    9. Grant Samkin & Annika Schneider, 2008. "Adding scientific rigour to qualitative data analysis: an illustrative example," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 207-238, October.
    10. Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 208-226, June.
    11. Sylvain Durocher, 2009. "The future of interpretive accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 137-159, July.
    12. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    13. Smith, Julia A. & Cordina, Renzo, 2014. "The role of accounting in high-technology investments," The British Accounting Review, Elsevier, vol. 46(3), pages 309-322.
    14. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
    15. Olle Westin & Hanno Roberts, 2010. "Interventionist research – the puberty years: an introduction to the special issue," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 5-12, April.
    16. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.
    17. Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.
    18. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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