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In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker

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  • Sven Modell

Abstract

Purpose - This is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal. Design/methodology/approach - This is a conceptual discussion that further clarifies the differences between critical realism (CR), actor–network theory (ANT) and traditional Marxist thought as a basis for critical accounting research. Findings - The relative merits of CR as a basis for critical accounting research are further elucidated in the light of the criticisms raised in the commentaries. In particular, the discussion of its role as a counterweight to the legacy of empiricism that hampers the possibilities of advancing radical social critique and emancipation is further developed. Research limitations/implications - The paper clarifies what CR can and cannot do for the critical accounting project and how it may be further developed as a vehicle for emancipation. Originality/value - The paper extends the debate about what critical accounting research is and could be.

Suggested Citation

  • Sven Modell, 2020. "In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(3), pages 666-674, March.
    • Handle: RePEc:eme:aaajpp:aaaj-12-2019-4291
    DOI: 10.1108/AAAJ-12-2019-4291
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    Cited by:

    1. Weber, Ron, 2023. "Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).

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