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Lookup NU author(s): Dr Shanta Davie
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Critical ethnographies of the doing of empirical research in accounting are scarce. Albeit a naissance of epistemological and ontological concerns that underlie research in accounting has espoused and used a variety of theoretical methodological themes. This paper reconstructs the process of theorising and the many deliberate choices made when learning in the field from the actual experiences involved in the designing and completing of an accounting PhD research study. It is concerned with such questions as: how do particular interests arise?; how is a theory constructed? how one gradually learns to better observe and operate in the field? Explicitly, the paper reflects upon the process of (re)searching and complements the argument that a complex interdependency exists within a research discourse community. That is, between the researcher(s) and the researched, theoretical and methodological choices made and changed, and the specific context(s) of the research project. Implicitly, through the discussions and illustrations, suggestions are also made about desirable changes in empirical research style and in the focus of accounting knowledge more generally.
Author(s): Davie SSK
Publication type: Article
Publication status: Published
Journal: Critical Perspectives on Accounting
Year: 2004
Volume: 19
Issue: 7
Pages: 1054-1079
ISSN (print): 1045-2354
ISSN (electronic): 1095-9955
Publisher: Academic Press
URL: http://dx.doi.org/10.1016/j.cpa.2007.03.011
DOI: 10.1016/j.cpa.2007.03.011
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