On knowing, accounting and the methodological position of Geertz
As a consequence of calls to view accounting as a culturally defined discipline Geertz’s work has yielded significant debate among accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately characterised by many accounting methodologists. They over...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
2010
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| Subjects: | |
| Online Access: | http://psasir.upm.edu.my/id/eprint/9232/1/ID%209232.pdf |
| Summary: | As a consequence of calls to view accounting as a culturally defined discipline Geertz’s work has yielded significant debate among accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately characterised by many accounting methodologists. They overlook the theoretical anchoring of Geertzian conceptions of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. This paper traces the implications of this on fundamental consequences for accounting research methodology and establishes a direction to critique from a position from where the claims of Geertz should apparently be held. |
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