“…A cultural research approach might help debunk such misconceptions. Examples of such research might be historical studies of the emergence of economic values through accounting practices in the processes of industrialisation of one country (Bhimani, 1992, 1993, 1994) or in-depth ethnographic field studies of the intertwining of value and accounting in individual organisations (Abdul-Rahman and Goddard, 1998; Ahrens and Mollona, 2007; Crvelin and Becker, 2020; Dent, 1991; Ezzamel et al , 2004; Kraus et al , 2017; Parker, 2002, 2007; Roberts, 1990; Soudani and Jordan, 2021; Vaivio, 1999) or organisational fields (Jeacle and Carter, 2011; Kurunmäki et al , 2016; Maier, 2017; Martinez and Cooper, 2017; Mehrpouya and Samiolo, 2016; Takatera and Yamamoto, 1989). Again, the studies listed here did not articulate a notion of hybridised value and accounting, but might offer inspiration for such a research agenda.…”