Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed

Mail, Rasid and Atan, Ruhaya (2009) Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed. Asia-Pacific Management Accounting Journal (APMAJ), 4 (1). pp. 1-16. ISSN 1675-3194

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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.

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Item Type: Article
Creators:
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Mail, Rasid
UNSPECIFIED
Atan, Ruhaya
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 4
Number: 1
Page Range: pp. 1-16
Official URL: https://apmaj.uitm.edu.my/
Item ID: 181
Uncontrolled Keywords: Middle range theory, Emancipation process, Accounting change
URI: https://ir.uitm.edu.my/id/eprint/181

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181

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