Purpose – This paper seeks to inquire into the theoretical assumptions that underpin much accounting‐strategy research and to develop an alternative way to approach such study. Design/methodology/approach – Two theoretical lenses are discussed and contrasted. These are the ostensive and...

Purpose – This paper seeks to inquire into the theoretical assumptions that underpin much accounting-strategy research and to develop an alternative way to approach such study. Design/methodology/approach – Two theoretical lenses are discussed and contrasted. These are the ostensive and...