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Seeking the relevance of interpretive research: A contribution to the polyphonic debate

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  • Scapens, Robert W.

Abstract

This contribution to the polyphonic debate agrees with the authors about the importance of making interpretative accounting research more relevant. It argues that the ways of seeking relevance could, however, be very diverse; with some researchers seeking to intervene in individual organisations through interventionist research, while others might be more concerned to draw out the social and political consequences of accounting in modern organisations. For the researchers who seek to intervene in practice, it will be important to combine the theoretical knowledge of accounting researchers with the craft knowledge of accounting practitioners. Nevertheless, for such research to be publishable in international research journals it must continue to be firmly grounded in theoretical understandings and also seek to extend existing theoretical knowledge, as well as raising practical implications.

Suggested Citation

  • Scapens, Robert W., 2008. "Seeking the relevance of interpretive research: A contribution to the polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 915-919.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:6:p:915-919
    DOI: 10.1016/j.cpa.2007.02.006
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Jönsson, Sten & Lukka, Kari, 2005. "Doing interventionist research in management accounting," GRI-rapport 2005:6, University of Gothenburg, Gothenburg Research Institute GRI.
    3. Arnold, P. J., 1998. "The limits of postmodernism in accounting history: The Decatur experience," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 665-684, October.
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    Cited by:

    1. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    2. Sylvain Durocher, 2009. "The future of interpretive accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 137-159, July.
    3. Deryl Northcott & Simon Linacre, 2010. "Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings," Australian Accounting Review, CPA Australia, vol. 20(1), pages 38-54, March.
    4. Nicholas McGuigan, 2015. "The Impact of Journal Rankings on Australasian Accounting Education Scholarship - A Personal View," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 187-207, June.
    5. Maramaga Doctorly Mapulane & Michael Adelowotan & Garth Barnes, 2023. "Assessment Of The Application Of Ifrs 9 Requirements By South African State-owned Entities," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 11(3-4), pages 121-130.
    6. Ivo Hristov & Andrea Appolloni & Antonio Chirico, 2022. "The adoption of the key performance indicators to integrate sustainability in the business strategy: A novel five‐dimensional framework," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3216-3230, November.
    7. Vicki Baard, 2010. "A critical review of interventionist research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 13-45, April.
    8. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 5-14, January.
    9. Alberto Quagli & Francesco Avallone & Paola Ramassa, 2016. "The Real Impact Factor and the Gap between Accounting Research and Practice," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 29-57.
    10. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    11. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    12. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.
    13. Bettina Falckenthal & Manuel Au-Yong-Oliveira & Cláudia Figueiredo, 2025. "Intergenerational Tacit Knowledge Transfer: Leveraging AI," Societies, MDPI, vol. 15(8), pages 1-22, July.
    14. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.

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