) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community … fidèle would lead the French accounting community to bring into question certain traditional concepts and rules. …