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Thinking About Critical Methodology

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Pioneers of Critical Accounting

Abstract

Almost 40 years ago, Tony Lowe commended scholars to move beyond the ideological blindness induced by conventional accounting research and practice grounded in positivist methodology. Such blindness obstructed intellectual emancipation and Lowe urged scholars to step outside the straitjacket by embracing critical methodologies and locate accounting in its broad social and political contexts. This chapter provides conceptual tools for emerging scholars by clarifying the contribution of epistemology, ontology and immanent critique to the development of knowledge. It reflects on the emancipatory possibilities of accounting research by considering the contribution of the Frankfurt School, Burrell and Morgan, Bourdieu and critical realism. It argues that the fundamental attribute of critical methodology is the rejection of any pretence of value freeness, value neutrality, objectivity, disinterestedness or similar prescription that a bona fide scientist is urged to embrace in the pursuit of their research activities.

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Author information

Authors and Affiliations

  1. School of Business, University of Dundee, Dundee, Scotland

    Robin Roslender

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  1. Robin Roslender
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Editor information

Editors and Affiliations

  1. University of Sheffield, Edinburgh, United Kingdom

    Jim Haslam

  2. University of Essex, Basildon, United Kingdom

    Prem Sikka

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© 2016 The Author(s)

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Roslender, R. (2016). Thinking About Critical Methodology. In: Haslam, J., Sikka, P. (eds) Pioneers of Critical Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-54212-0_5

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  • DOI: https://doi.org/10.1057/978-1-137-54212-0_5

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  • Publisher Name: Palgrave Macmillan, London

  • Print ISBN: 978-1-137-54211-3

  • Online ISBN: 978-1-137-54212-0

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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