Constructing a research network : accounting knowledge in production

Joannides, Vassili & Berland, Nicolas (2013) Constructing a research network : accounting knowledge in production. Accounting, Auditing and Accountability Journal, 26(4), pp. 512-538.

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Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side-effects of positioning vis-a-vis a community. Originality/value – The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

Impact and interest:

8 citations in Scopus
6 citations in Web of Science®
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ID Code: 60573
Item Type: Journal Article
Refereed: Yes
Keywords: Research network, knowledge, Actor-Network Theory, Controversies, translation
DOI: 10.1108/09513571311327444
ISSN: 0951-3574
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2013 Emerald Group Publishing Limited
Deposited On: 05 Jun 2013 01:46
Last Modified: 03 Jul 2017 20:27

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