Interpretivism

Authored by: Danture Wickramasinghe , Chandana Alawattage

The Routledge Companion to Critical Accounting

Print publication date:  September  2017
Online publication date:  September  2017

Print ISBN: 9781138025257
eBook ISBN: 9781315775203
Adobe ISBN:

10.4324/9781315775203.ch2

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Abstract

Exploring the nomenclature and the intellectual traditions that delineate what is meant by ‘interpretivism’ in the context of accounting research reveals a continuing debate. A common position holds that there is a significant difference between interpretive and critical research, with some commentators arguing that they are different due to their distinct theoretical, methodological and ideological underpinnings. Other commentators take a more equivocal position, however, affirming that they are broadly the same, although while the terms can be used interchangeably there is a need to be consistent in using them in the piece of work at hand. Newcomers to the field may expect a convincing delineation or at least an attempt to minimise any unnecessary ambiguity, however.

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