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Constructing a research network: accounting knowledge in production

Accounting, auditing & accountability journal, 2013-01, Vol.26 (4), p.512-538 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2013 ;Emerald Group Publishing Limited 2013 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0951-3574 ;ISSN: 1368-0668 ;EISSN: 1758-4205 ;DOI: 10.1108/09513571311327444

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  • Title:
    Constructing a research network: accounting knowledge in production
  • Author: Joannidès, Vassili ; Berland, Nicolas
  • Subjects: Academic disciplines ; Accounting ; Accounting research ; Accounting standards ; Actor-network theory ; Approaches ; Business administration ; Communities ; Construction ; Discipline ; Human ; Humanities and Social Sciences ; Knowledge ; Knowledge management ; Management accounting ; Methodology ; Networks ; Religion ; Researchers ; Social sciences ; Sociology ; Spreads ; Studies ; Theory ; Translation
  • Is Part Of: Accounting, auditing & accountability journal, 2013-01, Vol.26 (4), p.512-538
  • Description: Purpose - The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.Design methodology approach - The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.Findings - The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side-effects of positioning vis-à-vis a community.Originality value - The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.
  • Publisher: Bradford: Emerald Group Publishing Limited
  • Language: English
  • Identifier: ISSN: 0951-3574
    ISSN: 1368-0668
    EISSN: 1758-4205
    DOI: 10.1108/09513571311327444
  • Source: HAL SHS: Archive ouverte en Sciences de l'Homme et de la Société (Open Access)
    Hyper Article en Ligne (HAL) (Open Access)
    ProQuest Central
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