Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which...

Purpose – The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” ( AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper...

Purpose – The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism. Design/methodology/approach – The paper is conceptual in nature. Findings – As the management accounting discipline is...

Purpose – The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism. Design/methodology/approach – The paper is conceptual in nature. Findings – As the management accounting discipline is...

Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach – The paper is a review of recent...

Lists research evidence that organizations are often unaware of underutilized capacity resources and examines the implications of explicit unused capacity reporting which identifies the cost of unused capacity, pointing out that although this information is useful, it may increase evaluator...

Purpose – The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach – The paper adopts a non‐positivist...

Purpose – The aim of this paper is to assess and explain the role of grounded theory (GT) in interpretive management accounting research (IMAR) and seeks to answer the question: can interpretive researchers use GT? And if so, how? Design/methodology/approach – This is a theoretical paper...