The fragmented communication structure within the accounting academia: thecase of activity-based costing research genres

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.