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The introduction of French theory into English language accounting research

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  • Eve Chiapello
  • C. Richard Baker

Abstract

Purpose - This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach - The paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid‐2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms. Findings - The citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have beenCritical Perspectives on AccountingandAccounting, Auditing & Accountability Journal, followed byAccounting Organizations and Society,ManagementAccounting ResearchandEuropean Accounting Review.The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication.Accounting, Organizations and Society, appears to be the standard‐setter of the critical‐interpretive field of accounting research. Originality/value - This paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.;

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  • Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:2:p:140-160
    DOI: 10.1108/09513571111100663
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    References listed on IDEAS

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    2. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
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    4. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    5. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    6. Bigoni, Michele & Antonelli, Valerio & Cafaro, Emanuela Mattia & D'Alessio, Raffaele & Funnell, Warwick, 2020. "Accounting for the ‘deviant’ in 19th century Italian prisons," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
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    8. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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