Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research

Abstract

This paper explores the use of theory in public sector accounting research. The aim of this paper is to offer a critical review of the various approaches adopted and a way forward for researchers in this area. The paper also explores the debate between theoretical purity and theoretical pluralism. It presents an analysis of the different theoretical approaches used over the last sixteen years in public sector accounting research. While around a third of the papers did not adopt an explicit theoretical framework, nearly half of the papers did. The two most popular theoretical approaches were neo-institutional and economic theory. Theoretical insights have been drawn from organisational and political theory while sociological approaches from Habermas, Foucault, Latour, Giddens and Bourdieu are all evident. In conclusion many of the papers blend theoretical insights from different authors in an attempt to better make sense of the complexity of public sector activity and support an argument for theoretical pluralism.

Charity ethical investments in Norway and the UK

“…This is in line with 603 Charity ethical investments prior work (DiMaggio and Anheier, 1990;Salamon and Anheier, 1998;Guo and Acar, 2005;Doh and Guay, 2006;Kreander et al, 2009). It also supports arguments for theoretical pluralism ( Jacobs, 2010;Hoque et al, 2013). First, our results provide some support for the contention that isomorphism is linked to the extent to which organizations in a field transact with agencies of the state (DiMaggio and Powell, 1983).…”

“…Institutional theory has 584 AAAJ 28,4 been applied to understand public sector accounting ( Jacobs, 2010;Modell, 2009Modell, , 2012, environmental accounting and corporate social responsibility (Ball and Craig, 2010;Campbell, 2007;Doh and Guay, 2006), non-governmental organizations (NGOs) (Guo and Acar, 2005;Powell et al, 2005;Rauch, 2010), art organizations (DiMaggio, 1991) and ethical investment (Bengtsson, 2008a, b;Leca and Naccache, 2006). Agency has been brought into institutional theory through the concept of institutional entrepreneurship (DiMaggio, 1988;Garud et al, 2007)[10].…”

Public sector management accounting in emerging economies: A literature review

“…Appropriate use of theory enables a deeper understanding of a research problem or question (Jacobs, 2012). Moreover, theorization provides opportunities to develop and increase the academic body of knowledge.…”

Innovation in Public Sector Management Control Systems in the Context of New Public Management: A Case of an Australian Public Sector Organization

“…However, supporters in favour of adopting a prior theoretical framework in research (for example Alam & Lawrence, 1994;Lodh & Gaffikin, 1997;Quattrone & Hopper, 2001;Baxter & Chua, 2003;Hoque, 2005;Gaffikin, 2007;Berry et al, 2009) argued that in conducting research on organizational practices, it is legitimate to use a wide range of theoretical approaches to explain such activities. In qualitative research, a useful theory helps to organize the data (Jorgensen, 1989;Lodh & Gaffikin, 1997;Llewelyn, 2003;Irvine & Gaffikin, 2006;Cooper, 2008;Maxwell, 2009;Jacobs, 2012). The view taken in the present research assumes that theory is a framework for viewing the social world in a way that is too general, too broad and too all-encompassing to be confirmed or refuted by empirical research (Cooper, 2008).…”