“The everyday accountant and researching his reality”: Further thoughts

In defence of triangulation: A critical realist approach to mixed methods research in management accounting

“…Such criticisms go back some way in the accounting literature. For example, in responding to Abdel-Khalik and Ajinkya's (1983) claim that triangulation is possible across paradigmatic boundaries, Tomkins and Groves (1983b) argued that this unduly subjects interpretive research to the assumption that meanings are stable, objectively verifiable and easily enumerated. This is especially the case if researchers unwittingly 'import' validation procedures from the functionalist paradigm, which are arguably at odds with a view of social phenomena as mainly constituted by subjective experiences (cf.…”

The Role Of Local Wisdom to Tax Compliance

“…In-depth understanding of this phenomenon is required to understand how these tax payers meet their tax compliance obligations regarding moral dimension, humanitarian and local wisdom. Based on this understanding, this study has its own base ontological and epistemological grounds (Tomkins and Groves 1983). In line with Burrell and Morgan (1979:1), the ontological asumption of this study emphasizes the reality as a product of the individual cognitive process.…”

(Re)penser la contribution à la recherche

“…La contribution apparaît alors comme étant l'oeuvre, toujours fragile et incertaine, de processus de construction sociale éminemment complexes (Locke et Golden-Biddle 1997). Pièce maîtresse de ces processus, le sens que l'on donne à la contribution, autant de façon générale, à l'égard d'un paradigme ou d'un style de recherche (Tomkins et Groves 1983), que de manière spécifique, à l'égard d'un manuscrit donné, va varier en fonction des schèmes interprétatifs et des intérêts des parties prenantes à la recherche. Maintes rivalités opposeront les acteurs et les groupes en fonction du sens qu'ils entendent donner à la contribution, chacun cherchant à imposer la façon dont ils « pensent » celle-ci.…”