Methodological themes: empirical research in accounting; alternative approaches and a case for 'middle-range' thinking

Article Abstract:

Empirical research in accounting has become of crucial importance since the 1970s due to growing interest in descriptive studies and the declining acceptance of normative thinking. A wide range of methodological and theoretical approaches were adopted in the 1980s to produce a number of empirical studies in accounting. Empirical research can never be fully complete, however. The pre-requisites necessary for empirical study are examined and the case for 'middle-range' thinking presented.

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Critical accounting: Nature, progress and prognosis

Article Abstract:

A definition of critical accounting is given as a critical understanding of the role of accounting in the functioning of society and organizations, used to change the processes, and practices of the profession. Critical accounting is always contextual, maintaining that accounting is a phenomena with social, economic and political consequences, that should be understood in this context. Papers presented at the 1998 APIRA conference, which extend the debate in the area, are discussed.

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Constructivism and accounting research: towards a trans-disciplinary perspective

Article Abstract:

A discussion is presented into the possible use of the constructivism of Piaget and Morin to provide a new framework for accounting research in order to advance beyond the dualism and fragmentation of existing studies.

Beliefs, opinions and attitudes, Constructivism (Education), Constructivism (Learning theory), Piaget, Jean

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