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The influence of neoliberal economics on small business accounting research: a critical evaluation of agendas and methodologies

Lookup NU author(s): Dr Simon Parry

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Abstract

This paper contributes to current debates on agendas and methodologies in small business research by critiquing small business accounting research paradigms within the context of contemporary neoliberal economic policy. Published research is critically examined and it is posited that a hegemonic neoliberal economic discourse of entrepreneurship has resulted in a narrow research focus and a restricted use of methodologies. The paper argues that there is both an economic and an epistemological rationale for more research which focuses on the broader social and political context of accounting within small businesses, rather than a narrow focus on accounting’s role in business growth. The question of appropriate methodology for future research is raised. The limitations of a predominantly quantitative, survey-based and normative approach are discussed and the potential benefits of alternative methodologies are explored.

Publication metadata

Author(s): Parry SN

Publication type: Article

Publication status: Published

Journal: International Small Business Journal

Year: 2016

Volume: 34

Issue: 8

Pages: 1076-1097

Print publication date: 01/12/2016

Online publication date: 24/08/2015

Acceptance date: 21/07/2015

Date deposited: 08/09/2015

ISSN (print): 0266-2426

ISSN (electronic): 1741-2870

Publisher: Sage Publications Ltd

URL: http://dx.doi.org/10.1177/0266242615600508

DOI: 10.1177/0266242615600508

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