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Theoretical triangulation and pluralism in accounting research: a critical realist critique

Author

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  • Sven Modell

Abstract

Purpose - – This is a rejoinder to Hoqueet al.(2013) previously published in this journal. The purpose of this paper is to further elucidate and extend some of their key arguments related to the use of theoretical triangulation in accounting research. Design/methodology/approach - – This is a conceptual discussion focusing on how the understanding of the notion of theoretical triangulation can be enhanced from a critical realist perspective. Findings - – The author draws attention to some ambiguities in Hoqueet al.’s (2013) reasoning and advance a critique of their rather under-developed conceptions of the relationship between ontology and epistemology, the epistemic premises influencing the choice of theories and the role of theories in conditioning empirical observations and scholarly knowledge claims. To address these issues the author advances a critical realist approach and discusses its implications for theoretical triangulation in accounting research. Originality/value - – The paper contributes to the ongoing debate about theoretical pluralism in accounting research by explicating how critical realism may further such pluralism and the inter-disciplinary accounting research project more generally.

Suggested Citation

  • Sven Modell, 2015. "Theoretical triangulation and pluralism in accounting research: a critical realist critique," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1138-1150, September.
    • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1138-1150
    DOI: 10.1108/AAAJ-10-2014-1841
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    Citations

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    Cited by:

    1. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    2. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    4. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    5. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    6. Pianezzi, Daniela & Ashraf, Muhammad Junaid, 2022. "Accounting for ignorance: An investigation into corruption, immigration and the state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    7. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    8. Stephen Fox, 2019. "Moveable Production Systems for Sustainable Development and Trade: Limitations, Opportunities and Barriers," Sustainability, MDPI, vol. 11(19), pages 1-21, September.
    9. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

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