Conceptualizing management accounting change: an institutional framework☆

past year has contained a good deal of impassioned argument at the paradigmatic level (Eisner, 1983; Phillips, 1983; Smith, 1983b; Tuthill & Ashton, 1983). The debate turns around the claim that epistemologies and procedures such as logical empiricism, scientism, the hypothetico-deductive method, realism, experimentalism, and instrumentalism all go together and are inherently different from-in fact, incompatible with--contrasting epistemologies and procedures of phenomenology, hermeneutics, critical theory, verstehen approaches, and artistic modes of knowing. It is argued (e.g., Norris, 1983, Smith, 1983b), that the quantitative and interpretive perspectives are irreconcilable; that claims of their complementary characteristics are unfounded; and that blending the two approaches will result in equivocal conclusions. This is a nontrivial battle, because it challenges the very foundations of the research enterprise, and particularly any given empirical study. But we are inclined to leave the battle to others, for several reasons. First, we continue to need working canons and procedures to judge the validity and usefulness of research in progress. Second, no one reasonably expects the dispute to be settled in any satisfactory way because it has come to rest on crystallized stances, each with its faithful, eager pack of recently-socialized disciples. Finally, if one looks carefully at the research actually conducted in the name of one or another epistemology, it seems that few working researchers are not blending the two perspectives.

Drawing Valid Meaning from Qualitative Data: Toward a Shared Craft

This paper offers four main arguments about the nature of causation in the social sciences. First, contrary to most recent work, I argue that there is a unitary conception of causation: a cause rai...

Causation A Unified Framework for the Social Sciences

Locality and social representation: Space, discourse and alternative definitions of the rural

Notions of ‘being’ and ‘becoming’ are intrinsic to childhood research. Whilst the ‘being’ child is seen as a social actor actively constructing ‘childhood’, the ‘becoming’ child is seen as an ‘adult in the making’, lacking competencies of the ‘adult’ that he or she will ‘become’. However, I argue that both approaches are in themselves problematic. Instead, theorising children as ‘being and becomings’ not only addresses the temporality of childhood that children themselves voice, but presents a conceptually realistic construction suitable to both childhood researchers and practitioners.

Children as ‘Being and Becomings’: Children, Childhood and Temporality

A Realist Theory of Science

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A Realist Theory of Science