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Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge

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  • Jeltje van der Meer‐Kooistra
  • Ed Vosselman

Abstract

Purpose - The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism. Design/methodology/approach - The paper is conceptual in nature. Findings - As the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies. Research limitations/implications - The paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory. Originality/value - The paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.

Suggested Citation

  • Jeltje van der Meer‐Kooistra & Ed Vosselman, 2012. "Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(3), pages 245-264, August.
  • Handle: RePEc:eme:qrampp:v:9:y:2012:i:3:p:245-264
    DOI: 10.1108/11766091211257452
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    Citations

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    Cited by:

    1. Rasche, Andreas & Seidl, David, 2020. "A Luhmannian perspective on strategy: Strategy as paradox and meta-communication," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
    2. Crovini, Chiara & Ossola, Giovanni & Britzelmaier, Bernd, 2021. "How to reconsider risk management in SMEs? An Advanced, Reasoned and Organised Literature Review," European Management Journal, Elsevier, vol. 39(1), pages 118-134.
    3. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
    4. Chichin, A (Чичин, А.) & Zagarin, I. A. (Загарин, И.А.), 2014. "The Problem of the Effectiveness of State Social Policy in Modern Conditions. Example of Spain [Проблема Эффективности Социальной Политики Государства В Современных Условиях (На Примере Испании)]," Published Papers om05, Russian Presidential Academy of National Economy and Public Administration.

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