Narrating the narrative turn in narrative accounting research:: Scholarly knowledge development or flat science?

Abstract

Purpose

This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research.

Design/methodology/approach

The paper offers an actor–network–theoretic perspective drawing on Latour’s theory of citation and Shwed and Bearman’s development of that theory to analyse patterns of convergence.

Findings

The paper finds that across the exemplars of narrative turn research examined, there is only a limited level of epistemic engagement so that exemplars achieve their status without undergoing trials of strength.

Research limitations/implications

The paper argues that the resources of the relevant academic community are spread so thinly that each seam – each research question, methodology or method and research context – is mined by no more than a small handful of researchers unable to generate a meaningful volume of contestation. Steps are suggested to better focus research activity.

Originality/value

The use of Latour’s theory of citation to analyse patterns of convergence in accounting research is innovative. The paper proposes a substantial change in the community’s approach to narrative turn research on accounting narratives.

Citation

Rutherford, B.A. (2018), "Narrating the narrative turn in narrative accounting research:: Scholarly knowledge development or flat science?", Meditari Accountancy Research, Vol. 26 No. 1, pp. 13-43. https://doi.org/10.1108/MEDAR-04-2017-0139