Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research: A Comment

被引：22

作者：

Modell, Sven ^{[1
]}

机构：

[1] Univ Manchester, Manchester Business Sch, Manchester, Lancs, England

来源：

FINANCIAL ACCOUNTABILITY & MANAGEMENT | 2013年 / 29卷 / 01期

关键词：

critical realism; paradigms; public sector; relevance; theoretical pluralism;

D O I：

10.1111/faam.12004

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper offers a comment on Jacobs (2012) published previously in this journal. Particular attention is paid to how theoretical pluralism may be defended on paradigmatic grounds whilst being mobilised as a vehicle of generating practice-relevant insights. My critique of Jacobs focuses on his ambiguous positioning of multi-paradigm research and the possibilities of developing some 'indigenous' accounting theory to render research relevant for practice. As an alternative mode of addressing these issues I propose a position based on critical realism and elaborate on how it may be used to stimulate and defend theoretical pluralism in public sector accounting research.

引用

页码：99 / 110

页数：12