The fragmented communication structure within the accounting academia: the case of activity-based costing research genres



: Lukka K, Granlund M

Publisher: PERGAMON-ELSEVIER SCIENCE LTD

: 2002

: Accounting, Organizations and Society

: ACCOUNTING ORGANIZATIONS AND SOCIETY

: ACCOUNT ORG SOC

: 27

: 1-2

: 165

: 190

: 26

: 0361-3682

DOI: https://doi.org/10.1016/S0361-3682(00)00037-4(external)


The major purpose of this study is to examine the communication structures within the management accounting academia, with a view to illustrating and thereby possibly alleviating the difficulties of dialogue between the different discussion circles identifiable within the field. Research on activity-based costing (ABC) is used as an illustrating example case. We distinguish three genres of ABC research (Consulting research, Basic research, and Critical research) and analyse their nature as well as their internal and external communication patterns. We are particularly interested in the interests of knowledge., research methods, argumentation styles, and results of these genres. Also, we will pay attention to their effects both on the progress of science and management accounting practice. The theoretical points of support lean on the ideas of Bourdieu, Gadamer, Habermas, Latour, and Stegmuller. Overall, the field of ABC research appears to be fragmented. Our analysis suggests that the current communication pattern between various research genres is not inclined to enhance the accumulation of accounting knowledge. Applying the ideas of Stegmuller (1969), we conclude that the discussion circles within the accounting academia appear to be estranged to an extent to which the arguments of researchers representing different approaches do not frequently meet each other, resulting in the unfruitful development of knowledge. (C) 2001 Elsevier Science Ltd. All rights reserved.



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