Publication Details

Mustafa, H. & Gaffikin, M. (2010). On knowing, accounting and the methodological position of Geertz. Asia Pacific Interdisciplinary Research in Accounting Conference (pp. 1-40). Sydney: University of Sydney.


Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position of where the claims of Geertz should apparently held.