Using critical realism in critical accounting research – a commentary by two ANTs. Issue 3 (31st October 2019)

• Record Type: Journal Article
• Authors: Baxter, Jane; Chua, Wai Fong
• Is Part Of: Accounting auditing & accountability journal. Volume 33:Issue 3(2020)
• Page Start: 655
• Page End: 665
• Publication Date: 2019-10-31
• Subjects: Critical realism -- Actor-network theory -- Critical accounting research; 657
• DOI: 10.1108/AAAJ-09-2019-4164
• Languages: English
• ISSNs: 0951-3574

Abstract

Abstract : Purpose: The purpose of this paper is to respond to Modell's arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory. Design/methodology/approach: The authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell's criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism. Findings: The authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) "the social". Research limitations/implications: Methodological diversity is to be explored, acknowledging the ontological politics of our choices. Originality/value: This paper is an original commentary contributing to critical accounting research.