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Lookup NU author(s): Professor Sonja Gallhofer, Professor Jim Haslam
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Laughlin's (1995) contribution to the methodological issues debate in accounting (Laughlin R. Empirical research in accounting: alternative approaches and a case for “middle-range” thinking. Accounting, Auditing & Accountability Journal 1995;8(1):53–87.) is often cited. Here, we assess and clarify the contribution, including in reflecting upon some critical reception. We initially provide an overview of Laughlin (1995), enhancing appreciation of this by relating it to prior work. We then appraise some previous critical assessments of Laughlin (1995) and take into consideration Laughlin's interaction therewith. We go on to elaborate our own critical appreciation. We conclude that Laughlin (1995) substantively provides for a number of insights that continue to be positive for the development of research into accounting and related practices. Developing our analysis, we indicate the continuing strengths of a German critical theoretical orientation in researching and developing theoretical appreciation of accounting and related practices today.
Author(s): Gallhofer S, Haslam J, Yonekura A
Publication type: Article
Publication status: Published
Journal: Critical Perspectives on Accounting
Year: 2013
Volume: 24
Issue: 3
Pages: 191-206
Print publication date: 01/05/2013
Online publication date: 09/10/2012
Acceptance date: 02/05/2012
ISSN (print): 1045-2354
ISSN (electronic): 1095-9955
Publisher: Elsevier
URL: http://dx.doi.org/10.1016/j.cpa.2012.09.005
DOI: 10.1016/j.cpa.2012.09.005
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