Making institutional accounting research critical: dead end or new beginning?

Abstract

Purpose

The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated with such research can be alleviated whilst engendering politically engaged scholarship aimed at facilitating processes of emancipation in organisational fields.

Design/methodology/approach

The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional and critical research approaches in a paradigmatically consistent way.

Findings

Extant accounting research combining institutional and critical theories has not dealt effectively with the partly inter-related problems of ontological drift (i.e. misalignment of ontological assumptions and epistemological commitments) and the conflation of notions of agency and structure. If such problems remain unaddressed institutional research aimed at generating politically engaged scholarship and human emancipation is unlikely to progress in a paradigmatically consistent direction. Recommendations for how to address these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation.

Originality/value

The paper reviews an emerging body of research seeking to radicalise institutional accounting research and enhance its contributions to democratic debate in organisations and society. It also outlines how some pertinent paradigmatic tensions associated with such research may be addressed.

Citation

Modell, S. (2015), "Making institutional accounting research critical: dead end or new beginning?", Accounting, Auditing & Accountability Journal, Vol. 28 No. 5, pp. 773-808. https://doi.org/10.1108/AAAJ-09-2013-1457