Qualitative Research in Accounting & Management: Volume 13 Issue 3

A pragmatic constructivist approach to accounting practice and research

Hanne Nørreklit, Morten Raffnsøe-Møller, Falconer Mitchell

The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism.

Understanding practice generalisation – opening the research/practice gap

Hanne Nørreklit, Lennart Nørreklit, Falconer Mitchell

The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood…

Boundary subjects and boundary objects in accounting fact construction and communication

Teemu Laine, Tuomas Korhonen, Petri Suomala, Asta Rantamaa

This paper aims to elaborate the concepts of boundary subjects and boundary objects in constructing and communicating relevant accounting facts for managing product development…

The role of narrative in developing management control knowledge from fieldwork: A pragmatic constructivist perspective

Will Seal, Ruth Mattimoe

This paper aims to develop a methodology of business knowledge creation based on a synthesis between the perspective of reality informed by pragmatic constructionism (PC) and…

Tracing the becoming of reflective practitioner through the enactment of epistemic practices

Mihaela Trenca

This paper aims to develop a conceptual framework for tracing the cognitive and affective micro-processes management accountants can draw upon to construct themselves as…

Assessing the validity of accounting for human rights: A pragmatic constructivist perspective

Daniela Pianezzi, Lino Cinquini

This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between…