Exploring the “theory is king” thesis in accounting research: the case of actor-network theory

Lukka, Kari; Modell, Sven; Vinnari, Eija

doi:10.1108/aaaj-01-2022-5616

Cited by 10 publications

(15 citation statements)

References 109 publications

(323 reference statements)

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“…However, previous inquiries into the burdensome nature of reporting requirements have suggested that the concerns expressed by participants in this research are widely held (Dwyer et al, 2009(Dwyer et al, , 2020Moran et al, 2014). A further limitation of this study is its focus on empirical and practitioner rather than theoretical contributions, in line with its ANT ontological foundation (Lukka et al, 2022). While such limitations were addressed by engaging deeply within an under-researched sector, further research is encouraged to build on this preliminary work.…”

Section: Contributions and Future Researchmentioning

confidence: 92%

We set them up for failure: performativity, corporate reporting and decolonisation

Norris,

Kutubi,

Greenland

et al. 2023

AAAJ

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PurposeThis research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.Design/methodology/approachAligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.FindingsThis research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.Practical implicationsThis research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.Originality/valueOne of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

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Section: Contributions and Future Researchmentioning

confidence: 92%

We set them up for failure: performativity, corporate reporting and decolonisation

Norris,

Kutubi,

Greenland

et al. 2023

AAAJ

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“…In many cases, this attitude comes with the assumption that every qualitative research paper – including literature reviews – needs to be theory-led, and thus, must adopt a theoretical lens to start with and preferably develop the theory further (cf. Lukka et al , 2022; see also Section 4.3). According to Keating (1995), theory development in qualitative accounting research occurs in three steps of the research process: theory discovery; theory refinement; and theory testing. …”

Section: Challenges Potential Solutions and Opportunities For Reviews...mentioning

confidence: 98%

“…Just as for empirical papers, accounting journals typically require from a review article a “contribution in its own right”. Indeed, given the important role of theory in qualitative accounting research (see Section 4.1; Lukka et al , 2022; Pfister et al , 2022), in my experience, this should preferably be a theoretical contribution and most often a contribution toward theory refinement (cf. Keating, 1995; Sutton and Staw, 1995).…”

Section: Challenges Potential Solutions and Opportunities For Reviews...mentioning

confidence: 99%

Literature reviews of qualitative accounting research: challenges and opportunities

Hiebl

2023

QRAM

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Purpose This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews. Design/methodology/approach This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research. Findings The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time. Originality/value To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

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“…3. Modell et al (2017) and Lukka et al (2022) use the terms “performative” and “performativity” as the central theme of the paper, but they are excluded from our sample because they discusses all foundational perspectives of performativity rather than explicitly highlighting the particular angle of performativity used in their study.…”

Section: Notesmentioning

confidence: 99%

How accounting research understands performativity: effects and processes of a multi-faceted notion

Yu,

Huber

2023

QRAM

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Purpose This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research. Design/methodology/approach The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term. Findings The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative. Research limitations/implications The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice. Originality/value The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

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Exploring the “theory is king” thesis in accounting research: the case of actor-network theory

Cited by 10 publications

References 109 publications

We set them up for failure: performativity, corporate reporting and decolonisation

We set them up for failure: performativity, corporate reporting and decolonisation

Literature reviews of qualitative accounting research: challenges and opportunities

How accounting research understands performativity: effects and processes of a multi-faceted notion

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