Researching Accounting-in-Action: A Methodological Note

In critical accounting research an understanding is that theories are looming large in developing accounting theory. Although there has been a wide range of critical studies conducted using alternative theoretical stances and strategies, little is known about the processes of researching accounting-in-action within the critical studies in accounting research by informing a particular theory of interest. An implicit understanding of this research tradition is that "ethnography" can be used as a methodical discretion for field works. But it cannot be assumed that ethnographic studies in accounting research are based on some homogeneous set, rather they are conducted using differing theoretical perspectives - some are positivistic and others are not. This paper aims at reflecting on a theoretical framework in developing accounting theory as well as making sense of the doing of research on accounting-in-action, particularly using the works informed by Bruno Latour and his colleagues.