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Accounting research : ethnographic methods in organisation and accounting

Authors
  • Letiche, Hugo
  • de Loo, Ivo
  • Cordery, Carolyn
  • Moriceau, Jean-Luc
Publication Date
Jul 12, 2024
Identifiers
DOI: 10.4324/9781003371441
OAI: oai:HAL:hal-04632922v1
Source
Hal-Diderot
Keywords
Language
English
License
Unknown
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Abstract

This book discusses (auto- )ethnographies of accountability, undertaken (in close collaboration) by a multinational group of accounting and organization theory researchers over a period of three years. The key assumption underlying the book is that accountability is inherently an identity- creating process where the study of account- making has to be done participatively, with radical openness to the one(s) being researched, as well as to their context. That openness we call ‘ethnography’. The values or assumptions inherent to the practices of account and identity-making, in a specific context, are what (auto- )ethnographies seek to describe and identify. These values and assumptions warrant critical, ethical reflection, and this is what the researchers presented here have tried to provide.The chapters in this book all are mini- studies of relatedness. The scale of examination is intimate; the reflections provided by the researchers are mainly methodological.This book is of interest to accounting and organization theory students and scholars who believe that accountability can fruitfully be studied through (auto-) ethnography. The book extends currently existing views on how accountability can be handled and discharged between researchers and their researched, when local, intimate settings are studied.

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