Accounting as Practice

Major, M; Clegg, S

Accounting as Practice

Major, M Clegg, S

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Publisher:: Universidade Federal do Rio de Janeiro (UFRJ)
Publication Type:: Journal Article
Citation:: Revista Sociedade, Contabilidade e Gestão, 2019, 14, (4), pp. 109-119
Issue Date:: 2019-01-02

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Field	Value	Language
dc.contributor.author	Major, M
dc.contributor.author	Clegg, S https://orcid.org/0000-0001-6083-4283
dc.date.accessioned	2022-10-30T09:21:41Z
dc.date.available	2022-10-30T09:21:41Z
dc.date.issued	2019-01-02
dc.identifier.citation	Revista Sociedade, Contabilidade e Gestão, 2019, 14, (4), pp. 109-119
dc.identifier.issn	1982-7342
dc.identifier.issn	1982-7342
dc.identifier.uri	http://hdl.handle.net/10453/162931
dc.description.abstract	In this paper we seek to debate some of the problems affecting positivist accounting research, and how the adoption of organizational theory grounded on qualitative methods can fruitfully contribute to advance research in the area. To this end we draw on research we have previously conducted in Portuguese public hospitals to discuss how the incorporation of power issues, institutional entrepreneurship, hybridization, institutional logics and institutional work in accounting studies fosters in-depth explanations of accounting practice.
dc.language	en
dc.publisher	Universidade Federal do Rio de Janeiro (UFRJ)
dc.relation.ispartof	Revista Sociedade, Contabilidade e Gestão
dc.relation.isbasedon	10.21446/scg_ufrj.v14i4.31347
dc.rights	info:eu-repo/semantics/openAccess
dc.title	Accounting as Practice
dc.type	Journal Article
utslib.citation.volume	14
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Management Discipline
utslib.copyright.status	open_access	*
pubs.consider-herdc	false
dc.date.updated	2022-10-30T09:21:40Z
pubs.issue	4
pubs.publication-status	Published
pubs.volume	14
utslib.citation.issue	4

Abstract:

In this paper we seek to debate some of the problems affecting positivist accounting research, and how the adoption of organizational theory grounded on qualitative methods can fruitfully contribute to advance research in the area. To this end we draw on research we have previously conducted in Portuguese public hospitals to discuss how the incorporation of power issues, institutional entrepreneurship, hybridization, institutional logics and institutional work in accounting studies fosters in-depth explanations of accounting practice.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/162931