EMANCIPATION PROCESS: AN EXPLORATORY STUDY ON ACCOUNTING CHANGE PROCESS INFORMED BY MIDDLE RANGE THEORY

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Rasid Mail Ruhaya Atan Nafsiah Mohamed

Abstract

Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounting’s potential to solve societal and organizational problems. In considering a more critical approach to management accounting, Laughlin (1995) promoted the application of Middle Range Thinking. This approach offers an intermediate theoretical, methodological, and change approach in investigation, as compared to extreme subjectivist and positivist views. To demonstrate the use of such a position, this paper presents a case study informed by Middle Range Theory. It finds that Middle Range Theory is useful to capture the complexity of a particular social phenomenon under study, by considering theoretical, historical, and processual aspects intensively. The main contribution of this approach, as this case shows, is increased insight into the emancipatory process, whereby organizational actors discover and implement the intended and necessary change in their management accounting practice.

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How to Cite
MAIL, Rasid; ATAN, Ruhaya; MOHAMED, Nafsiah. EMANCIPATION PROCESS: AN EXPLORATORY STUDY ON ACCOUNTING CHANGE PROCESS INFORMED BY MIDDLE RANGE THEORY. Asia-Pacific Management Accounting Journal, [S.l.], v. 4, n. 1, p. 1-16, june 2009. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/80>. Date accessed: 18 nov. 2018.
Section
Management Accounting