Evidence and implications of multiple paradigms in accounting knowledge production

Locke, Joanne and Lowe, Alan 2008, Evidence and implications of multiple paradigms in accounting knowledge production, European accounting review, vol. 17, no. 1, pp. 161-191, doi: 10.1080/09638180701819881.

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Title Evidence and implications of multiple paradigms in accounting knowledge production
Author(s) Locke, JoanneORCID iD for Locke, Joanne orcid.org/0000-0003-4226-9991
Lowe, Alan
Journal name European accounting review
Volume number 17
Issue number 1
Start page 161
End page 191
Total pages 31
Publisher Taylor and Francis
Place of publication London, Eng.
Publication date 2008-05
ISSN 0963-8180
Summary This paper uses evidence gathered in two perception studies of Australasian and British accounting academics to reflect on aspects of the knowledge production system within accounting academe. We provide evidence of the representation of multiple paradigms in many journals that are scored by participants as being of high quality. Indeed most of the journals we surveyed are perceived by accounting academics as incorporating research from more than one paradigm. It is argued that this ‘catholic’ approach by journal editors and the willingness of many respondents in our surveys to score journals highly on material they publish from both paradigm categories reflects a balanced acceptance of the multi-paradigmatic state of accounting research. Our analysis is set within an understanding of systems of accounting knowledge production as socially constructed and as playing an important role in the distribution of power and reward in the academy. We explore the impact of our results on concerns emerging from the work of a number of authors who carefully expose localised ‘elites’. The possibilities for a closer relationship between research emerging from a multi-paradigm discipline and policy setting and practice are also discussed. The analysis provides a sense of optimism that the broad constituency of accounting academics operates within an environment conducive for the exchange of ideas. That optimism is dampened by concerns about the impact of local ‘elites’ and the need for more research on their impact on accounting academe.
Language eng
DOI 10.1080/09638180701819881
Field of Research 150101 Accounting Theory and Standards
1501 Accounting, Auditing And Accountability
Socio Economic Objective 900101 Finance Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2008, European Accounting Association
Persistent URL http://hdl.handle.net/10536/DRO/DU:30085029

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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