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On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas

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  • Chua, Wai Fong
  • Mahama, Habib

Abstract

This paper comments on Lee Parker's paper on “Qualitative management accounting research: deliverables and relevance”. Using it as a starting point, it highlights the need for more informed modes of theorizing as opposed to ‘more theories’ and the performative effects of theorising. Theories and theorising already matter although what they ‘deliver’ and influence will be contingent on their instantiation in specific action nets. Further, in order that such social practices might continue to generate desirable consequences, stronger forms of research training should be developed.

Suggested Citation

  • Chua, Wai Fong & Mahama, Habib, 2012. "On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 78-82.
    • Handle: RePEc:eee:crpeac:v:23:y:2012:i:1:p:78-82
    DOI: 10.1016/j.cpa.2011.05.001
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    Cited by:

    1. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.

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