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The bridge between ontological concepts and empirical evidence: an interview with Rob Stones

Author

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  • Rob Stones
  • Lisa Jack

Abstract

Purpose - The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach - The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris, Université Paris I Panthéon-Sorbonne, on 10 May 2016. A recording was made, transcribed, and then edited. Elements from a recorded lecture on the same day are also included. A conversational format is retained to enhance the sense of interdisciplinary dialogue that characterises the research project. Findings - The use of SST as a conceptual methodology is explained, and the use of agent’s conduct and agent’s context analyses is elucidated providing pointers regarding how accounting research can be developed further by basing the analysis in an understanding of the status and adequacy of knowledge on which people act to produce and reproduce structure. Originality/value - The value of the interview is to provide insights into the process of empirical research and conceptualisation, which are likely to be particularly helpful for early career researchers.

Suggested Citation

  • Rob Stones & Lisa Jack, 2016. "The bridge between ontological concepts and empirical evidence: an interview with Rob Stones," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1145-1151, September.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:7:p:1145-1151
    DOI: 10.1108/AAAJ-07-2016-2626
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    Citations

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    Cited by:

    1. Kennedy, Aileen & O'gorman, Colm & Lee, Kenneth, 2021. "Have your cake and eat it? Combining structure and agency in management research," LSE Research Online Documents on Economics 112720, London School of Economics and Political Science, LSE Library.
    2. Tamim Elbasha & Alex Wright, 2017. "Reconciling structure and agency in strategy -as-practice research: Towards a strong- structuration theory approach," Post-Print hal-01557268, HAL.
    3. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics 108953, London School of Economics and Political Science, LSE Library.
    4. Warren, Liz & Jack, Lisa, 2018. "The capital budgeting process and the energy trilemma - A strategic conduct analysis," The British Accounting Review, Elsevier, vol. 50(5), pages 481-496.
    5. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    6. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).

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