When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 10 October 2023
Abstract
Purpose
This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.
Design/methodology/approach
This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.
Findings
This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.
Originality/value
This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.
Keywords
Acknowledgements
The author would like to express her gratitude to all the participants involved in her studies mentioned in this paper, as well as the scholars who have greatly enriched her experiences that inform this work, especially those directly involved in the anecdotes, despite their names remaining undisclosed. An earlier version of this paper was presented at the joint York University–Chinese Academy of Social Sciences Workshop “Ethnographic Fieldwork in a Global Era: Challenges and Opportunities”, where the author benefited from the audience’s comments. The author would also like to extend her appreciation to Dean Neu and Marcia Annisette for their valuable feedback during the early stages of this paper. Special thanks are due to Matt Bamber and Matthäus Tekathen, the guest editors of this special issue, and two anonymous reviewers for their insightful comments and guidance, which greatly contributed to the improvement of this paper. Any remaining errors are solely the author’s responsibility.
Citation
Deng, C. (2023), "When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting", Qualitative Research in Accounting & Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/QRAM-11-2022-0183
Publisher
:Emerald Publishing Limited
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