K. Lukka et M. Granlund, The fragmented communication structure within the accounting academia: thecase of activity-based costing research genres, ACC ORG SOC, 27(1-2), 2002, pp. 165-190
The major purpose of this study is to examine the communication structures
within the management accounting academia, with a view to illustrating and
thereby possibly alleviating the difficulties of dialogue between the diffe
rent discussion circles identifiable within the field. Research on activity
-based costing (ABC) is used as an illustrating example case. We distinguis
h three genres of ABC research (Consulting research, Basic research, and Cr
itical research) and analyse their nature as well as their internal and ext
ernal communication patterns. We are particularly interested in the interes
ts of knowledge., research methods, argumentation styles, and results of th
ese genres. Also, we will pay attention to their effects both on the progre
ss of science and management accounting practice. The theoretical points of
support lean on the ideas of Bourdieu, Gadamer, Habermas, Latour, and Steg
muller. Overall, the field of ABC research appears to be fragmented. Our an
alysis suggests that the current communication pattern between various rese
arch genres is not inclined to enhance the accumulation of accounting knowl
edge. Applying the ideas of Stegmuller (1969), we conclude that the discuss
ion circles within the accounting academia appear to be estranged to an ext
ent to which the arguments of researchers representing different approaches
do not frequently meet each other, resulting in the unfruitful development
of knowledge. (C) 2001 Elsevier Science Ltd. All rights reserved.