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Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research: A Reply
Author(s) -
Jacobs Kerry
Publication year - 2013
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12005
Subject(s) - normative , accounting research , pluralism (philosophy) , construct (python library) , sociology , epistemology , public sector , positive economics , presentation (obstetrics) , accounting , economics , political science , law , computer science , philosophy , medicine , radiology , programming language
Abstract This paper is a reply to Modell's (2013) comment on Jacobs (2012). The aim of the paper is to further explore the issue of theorisation in accounting research. The primary goal of Jacobs (2012) was to map the use of theory in public sector accounting research. Therefore, the danger, as highlighted by Modell (2013), is to read this descriptive analysis as a normative defence. I would echo Modell's concern that authors take care with their ‘ontological underpinnings’ when blending different theoretical approaches. However, I argue that the more substantive problems are that authors do not establish an accounting ‘problem’ to motivate their paper, they confuse their case study for their research problem, the theory used is not related to their accounting issue (theorisation) and they theorise the case not their problem. I conclude my response by abandoning my defence for theoretical promiscuity and arguing instead for theoretical serial‐monogamy. We should do our best to construct our research arguments to be clear and coherent. However, we should be willing to change our theoretical stance when they do not make sense and show a far higher level of reflexitivity in research design and presentation.