This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research. These, it is argued, are because inter‐disciplinary research is still embedded in a hierarchical organization of...

Purpose: Financial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such information is now “pulled” from various sources and addresses aspects of corporate behavior that go well...