Interpretive Sociology and Management Accounting Research — A Critical Review
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 December 1988
Abstract
Management accounting researchers have borrowed eclectically from interpretive sociology. Such borrowing has been associated with ethnographic studies of accounting in action in particular organisational contexts. However, the eclectic nature of the borrowing has also resulted in little theory development and inconsistent arguments. Deeper theoretical and empirical analysis is required in order that testable, “universal” relationships about management accounting processes may be developed and investigated in the future.
Keywords
Citation
Fong Chua, W. (1988), "Interpretive Sociology and Management Accounting Research — A Critical Review", Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 59-79. https://doi.org/10.1108/EUM0000000004624
Publisher
:MCB UP Ltd
Copyright © 1988, MCB UP Limited