Using critical realism in critical accounting research – a commentary by two ANTs

Purpose - The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory. Design/methodology/approach - The authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism. Findings - The authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”. Research limitations/implications - Methodological diversity is to be explored, acknowledging the ontological politics of our choices. Originality/value - This paper is an original commentary contributing to critical accounting research.