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Constructing a research network: accounting knowledge in production

Berland, Nicolas; Joannides, Vassili (2013), Constructing a research network: accounting knowledge in production, Accounting, Auditing and Accountability Journal, 26, 4, p. 512-538. 10.1108/09513571311327444

Type
Article accepté pour publication ou publié
External document link
http://hal.archives-ouvertes.fr/hal-00824632
Date
2013
Journal name
Accounting, Auditing and Accountability Journal
Volume
26
Number
4
Publisher
Emerald
Pages
512-538
Publication identifier
10.1108/09513571311327444
Metadata
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Author(s)
Berland, Nicolas
Dauphine Recherches en Management [DRM]
Joannides, Vassili
EESC-GEM Grenoble Ecole de Management
Abstract (EN)
Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side-effects of positioning vis-à-vis a community. Originality/value – The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.
Subjects / Keywords
Accounting; Research; Research network; Accounting research; Knowledge; Actor-network theory; Controversies; Translation; Knowledge management
JEL
M41 - Accounting

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