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- W2037507629 abstract "Since we wrote the first draft of “The Everyday Accountant …” (1983) nearly two years ago we have benefitted from comments and criticisms of many individuals and, no doubt, will continue to do so. The types of arguments we have received do, however, fall into fairly distinct groups and are well summarised by the three articles the editor of this journal has decided to publish as critiques of our paper. On one side of the debate are those, like Abdel-khalik & Ajinkya (1983), who wish to retain the existing dominant “scientific” paradigm of accounting research supplemented, perhaps, by using “naturalistic” approaches to focus their enquiries and hypotheses on problems of more interest to practitioners. On the other hand, others, like Willmott (1983) and to a lesser extent Morgan (1983) seem to be warning us that, before trying to move accounting research into a new everyday arena, we would do well to learn more about the language, rules and norms of those more accustomed to researching “everyday life” and the underlying philosophies of such research practices. Both Morgan (1983) and Willmott (1983) do, however, support our call for a greater “naturalistic” contribution to accounting research. First, we wish to stress that we see much in the comments of our critics with which we sympathesize. As we participated in seminars on our paper, we admit that we found ourselves learning more and developing our views and we do not believe we were alone amongst accounting researchers in having this experience. Nevertheless, there are still some key points upon which we would like to express different opinions from those of both sets of our critics. Our following replies, therefore, focus more on the differences between us rather than the areas of agreement. By arguing out these differences we may eventually achieve sufficient of a consensus upon which to build a broaer approach to accounting research." @default.
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- W2037507629 date "1983-01-01" @default.
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- W2037507629 title "“The everyday accountant and researching his reality”: Further thoughts" @default.
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- W2037507629 doi "https://doi.org/10.1016/0361-3682(83)90053-3" @default.
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