Constructing a research network: accounting knowledge in production

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Constructing a research network: accounting knowledge in production

Vassili Joannides, Nicolas Berland

To cite this version:

Vassili Joannides, Nicolas Berland. Constructing a research network: accounting knowledge in pro-

duction. Accounting, Auditing and Accountability Journal, Emerald, 2013, 26 (4), pp.512-538. �hal-

00824632�

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Article Title Page

Constructing a research network: accounting knowledge in production

Author Details (please list these in the order they should appear in the published article) Author 1 Name: Vassili Joannidès

Grenoble École de Management, Grenoble, France, and

Queensland University of Technology School of Accountancy, Brisbane, Australia Author 2 Name: Nicolas Berland

Université Paris Dauphine, Paris, France

NOTE: affiliations should appear as the following: Department (if applicable); Institution; City; State (US only); Country.

No further information or detail should be included

Corresponding author: Vassili Joannidès

Corresponding Author’s Email: [email protected] Please check this box if you do not wish your email address to be published

Acknowledgments (if applicable):

This paper was presented to the 2008 Management Accounting as Social and Organisational Practice workshop at HEC, the 2009 Management Control Association workshop at the ICAEW in London, the 2009 French Accounting Association annual conference in Strasbourg, and the 2009 IPA conference in Innsbruck. It was then circulated and presented between Marc 2009 and November 2010 at accounting research seminars at Groupe Sup de Co La Rochelle, La Trobe University, the University of Sydney, Queensland University of Technology, the University of Auckland, Auckland University of Technology, Victoria University of Wellington, the University of Canterbury (New Zealand) and Cardiff Business School. In addition to the organisers and participants of these seminars, we are very grateful to all those who helped us improve and develop this paper: Marcia Annisette, Anthony Berry, Annick Bourguignon, Salvador Carmona, Bino Catásus, Trevor Hopper, Helen Irvine, Stéphane Jaumier, Alan Lowe, John McKernan, David Otley, Lee Parker, Paolo Quattrone, Danture Wickramasinghe. We also thankful to Anne Gallon, Rachael de Lautour and Annette Quayle for their help in editing the final drafts. We are also thankful to our anonymous reviewers for their valuable comments. This paper is published with financial support from Association Francophone de Comptabilité.

Structured Abstract:

Purpose – This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

Design/methodology/approach – The research question is answered through the example of research into linkages between accounting and religion. Adopting an Actor-Network Theory (ANT) approach, we follow the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

Findings – We show that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. We show that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side-effects of positioning vis-à- vis a community.

Research limitations – In our analysis, we followed humans and were able to let them share their strategies with us and validate our ex post facto reading of their papers. We were unable to do the same with nonhumans because of their intrinsic properties.

Practical implications – This paper provides scholars with analytical tools that could help them position their research projects within a scientific network and understand the need for interactions with other actors in establishing, advancing and developing knowledge.

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Type footer information here Type header information here

Originality value – The originality of this paper is twofold. Firstly, we apply ANT to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Secondly, we develop an original methodology for data collection by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

Keywords: Research network, Accounting research, Knowledge, Actor-Network Theory, Controversies, Translation Article Classification: Research paper

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Constructing a research network: accounting knowledge in production

HAL Id: hal-00824632

https://hal.archives-ouvertes.fr/hal-00824632

Submitted on 22 May 2013

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Constructing a research network: accounting knowledge in production

Vassili Joannides, Nicolas Berland

To cite this version:

Vassili Joannides, Nicolas Berland. Constructing a research network: accounting knowledge in pro-

duction. Accounting, Auditing and Accountability Journal, Emerald, 2013, 26 (4), pp.512-538. �hal-

00824632�

Article Title Page

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