Lecture 6: “Mainstream” accounting research versus accounting as an institutional practice.

Question 1

What is mainstream accounting studies? (3 characteristics)

Answer 1

1. Attempt to improve accounting practice
2. ..by constructing better was of e.g. measuring performance
3. Perspective: Accounting is a technical practice that is always possible to improve

Question 2

What is the constitutive turn? (a social constructivist approach to accounting)

The opposite to Mainstream

Answer 2

1. Includes interpretative and critical studies.
2. Accounting does not reflect reality
3. But represents reality in a certain way and therefore we are interested in how this representation is constructed
4. Accounting representations have consequences for organizations, therefore interpretive and critical studies are interested in the social and organizational implications of accounting