Lodh, S. C. and Gaffikin, M. J., Notes on Critical Accounting Literature - Some Inner Contradictions, Diversities, the Need for Perspective Choices in Organisational Analysis, School of Accounting & Finance, University of Wollongong, Working Paper 18, 1991.
This paper has several aims. First, it is a propaedeutic paper concerned with thinking and understanding the critical accounting literature. Secondly, it examines some inner contradictions in philosophical assumptions, the problematic 'knowledge claim' and diversities of perspectives that have been advanced in the critical accounting literature. Thirdly, a prescriptive understanding of the nature of organisational 'culture' and its transition processes in order to focus on the necessity of perspective choices is advanced. Fourthly, it is argued that the concepts of 'organisational change' and 'change in a (pedagogic) discipline' are not parallel. This view ultimately leads us to argue, from a 'research student perspective', that it is not possible to start a major research study in a vacuum: it is necessary to examine the history of existing thought and theories of a discipline in order to focus on a research interest and as well as determine the choice of the most appropriate research framework. Finally, an example of an evaluation is cited following a Habermasian critical approach in order to show some possible accounting interventions and research propositions in the area of (management) accounting and control systems research in a micro-organisational context