Overcoming the subjective-objective divide in interpretive management accounting research

Thomas Ahrens

doi:10.1016/j.aos.2007.03.002

Overcoming the subjective-objective divide in interpretive management accounting research

Thomas Ahrens

Research output: Contribution to journal › Comment/debate › peer-review

59 Citations (Scopus)

Abstract

Methodological debates in accounting frequently emphasise the distinction between objective and subjective research. A growing body of interpretive management accounting studies, often based on fieldwork, is continuing to develop approaches that seek to overcome that distinction by exploring the various ways in which accounting can become part of the contexts in which it operates.

Original language	English
Pages (from-to)	292-297
Number of pages	6
Journal	Accounting, Organizations and Society
Volume	33
Issue number	2-3
DOIs	https://doi.org/10.1016/j.aos.2007.03.002
Publication status	Published - 2008
Externally published	Yes

ASJC Scopus subject areas

Accounting
Sociology and Political Science
Organizational Behavior and Human Resource Management
Information Systems and Management

Access to Document

10.1016/j.aos.2007.03.002

Cite this

@article{5e6f698b72bc41fb9d0fe38c0a42581a,

title = "Overcoming the subjective-objective divide in interpretive management accounting research",

abstract = "Methodological debates in accounting frequently emphasise the distinction between objective and subjective research. A growing body of interpretive management accounting studies, often based on fieldwork, is continuing to develop approaches that seek to overcome that distinction by exploring the various ways in which accounting can become part of the contexts in which it operates.",

author = "Thomas Ahrens",

year = "2008",

doi = "10.1016/j.aos.2007.03.002",

language = "English",

volume = "33",

pages = "292--297",

journal = "Accounting, Organizations and Society",

issn = "0361-3682",

publisher = "Elsevier Ltd",

number = "2-3",

}

TY - JOUR

T1 - Overcoming the subjective-objective divide in interpretive management accounting research

AU - Ahrens, Thomas

PY - 2008

Y1 - 2008

N2 - Methodological debates in accounting frequently emphasise the distinction between objective and subjective research. A growing body of interpretive management accounting studies, often based on fieldwork, is continuing to develop approaches that seek to overcome that distinction by exploring the various ways in which accounting can become part of the contexts in which it operates.

AB - Methodological debates in accounting frequently emphasise the distinction between objective and subjective research. A growing body of interpretive management accounting studies, often based on fieldwork, is continuing to develop approaches that seek to overcome that distinction by exploring the various ways in which accounting can become part of the contexts in which it operates.

UR - http://www.scopus.com/inward/record.url?scp=37349036196&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=37349036196&partnerID=8YFLogxK

U2 - 10.1016/j.aos.2007.03.002

DO - 10.1016/j.aos.2007.03.002

M3 - Comment/debate

AN - SCOPUS:37349036196

SN - 0361-3682

VL - 33

SP - 292

EP - 297

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

IS - 2-3

ER -

Overcoming the subjective-objective divide in interpretive management accounting research

Abstract

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this