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2019, Accounting, Organizations and SocietyCitation Excerpt :The additional interviews were conducted in 2016 and 2017. The above data collection efforts conformed to our research methodology, which drew upon a post-positivistic, reflexive epistemology (Alvesson & Sköldberg, 2009; Chua, 1986; Tomkins & Groves, 1983). We wanted to allow the subjective constructions of actors' views to be seen, and to allow inductive inferences of meanings to be made from the participants' own subjective and qualitative interpretations of their experience, in the light of our theoretical framework.
Accounting for crime in the US: Race, class and the spectacle of fear
2018, Critical Perspectives on AccountingCitation Excerpt :We also appeal to the emerging literature on shadow accounting and counter-accounts as a potential for future research and expanding visibility and social justice. Deliberating accounting in the sphere of crime and prisons, we follow a broad view of accounting practices such as audits, techniques, accounting logic and accountabilities, all imbued in creating meaning (Broadbent & Laughlin, 2013; Chapman et al., 2009; Chua, 1986; Dillard, 2017; Hopwood, 1987; Young, 2003). Accounting and numbers are infused with our predilections rendering them consequential, particularly on vulnerable populations as demonstrated by O’Neil that “math-powered applications … tended to punish the poor” (O’Neil, 2016, p. 3; elaborated upon in our concluding of Section 4).
Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector
2017, Accounting, Organizations and SocietyCitation Excerpt :Our methodology also requires the inter-organizational events witnessed first-hand to be related to the broader institutional, historical, economic and interpersonal context in which they are embedded. Theorizing is thus viewed as “a lived, social process of sense-making” (Chua, 1986, p. 585) and is deeply grounded in the logics of the field's specific modus operandi (Ahrens & Chapman, 2006). Such exploratory research involving long-lasting immersion is not easy to sustain over time (Ahrens & Chapman, 2006; Suddaby, 2006).
Accounting for climate change and the self-regulation of carbon disclosures
2011, Accounting ForumCitation Excerpt :Among the emerging professional responses, the accounting profession sees itself as integral to the development of disclosure practices that can assist broader public decision making (ACCA Global, 2008; CPA Australia, 2008; KPMG, 2008). There is an ample financial accounting literature that discusses the nature of accounting information as well as its usefulness and its limitations (Chua, 1986; Gaffikin, 2008; Hopwood, 2000). As accounting is a social practice, its purpose and emphasis has changed over time (Carmona & Ezzamel, 2007; Jones & Oldroyd, 2009).