作者
Thomas Ahrens, R Khalifa, Albrecht Becker, M Habersam, M Piber, T Scheytt, J Burns, CS Chapman, P Quattrone, M Granlund, A Hansen, T Malmi, A Mennicken, A Mikes, F Panozzo
发表日期
2008/9/1
期刊
Critical perspectives on accounting
卷号
19
期号
6
页码范围
840-866
出版商
Elsevier BV
简介
We are writing to invite you to an informal meeting to be held just before the next EAA Congress that will take place in Göteborg, starting Tuesday, 17 May 2005. We propose to meet between 16: 00 and 19: 00 and discuss the future of interpretive accounting research.
In the literature, interpretive accounting research is frequently characterised by what it is not, ie," non-mainstream" or" alternative". We are concerned by this lack of an independent intellectual identity. We thus thought of creating an opportunity to discuss in a small group what we view collectively as valuable in our research. We are looking to establish a more positive identity for ourselves as scholars interested in the interpretation of accounting practices. This seems appropriate because there is, by now, a very significant body of work that could be loosely labeled as" interpretive accounting research". What seems so far to be lacking, however, is a shared intellectual agenda that would allow for a clearer articulation of the achievements of interpretive research. Two issues that we would see important for this effort are to reconnect interpretive research with accounting technique and to explore points of contact with functionalist accounting thought. We propose an open debate in the meeting, however.
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T Ahrens, R Khalifa, A Becker, M Habersam, M Piber… - Critical perspectives on accounting, 2008