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Further critical reflections on a contribution to the methodological issues debate in accounting

Lookup NU author(s): Professor Sonja Gallhofer, Professor Jim Haslam

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Abstract

Laughlin's (1995) contribution to the methodological issues debate in accounting (Laughlin R. Empirical research in accounting: alternative approaches and a case for “middle-range” thinking. Accounting, Auditing & Accountability Journal 1995;8(1):53–87.) is often cited. Here, we assess and clarify the contribution, including in reflecting upon some critical reception. We initially provide an overview of Laughlin (1995), enhancing appreciation of this by relating it to prior work. We then appraise some previous critical assessments of Laughlin (1995) and take into consideration Laughlin's interaction therewith. We go on to elaborate our own critical appreciation. We conclude that Laughlin (1995) substantively provides for a number of insights that continue to be positive for the development of research into accounting and related practices. Developing our analysis, we indicate the continuing strengths of a German critical theoretical orientation in researching and developing theoretical appreciation of accounting and related practices today.

Publication metadata

Author(s): Gallhofer S, Haslam J, Yonekura A

Publication type: Article

Publication status: Published

Journal: Critical Perspectives on Accounting

Year: 2013

Volume: 24

Issue: 3

Pages: 191-206

Print publication date: 01/05/2013

Online publication date: 09/10/2012

Acceptance date: 02/05/2012

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Elsevier

URL: http://dx.doi.org/10.1016/j.cpa.2012.09.005

DOI: 10.1016/j.cpa.2012.09.005

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