Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed

Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed

Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounti...

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Main Authors: Mail, Rasid, Atan, Ruhaya
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009
Online Access:http://ir.uitm.edu.my/id/eprint/181/
http://ir.uitm.edu.my/id/eprint/181/
http://ir.uitm.edu.my/id/eprint/181/1/AJ_RASID%20MAIL%20APMAJ%2009.pdf
id uitm-181
recordtype eprints
spelling uitm-1812017-06-19T08:36:11Z http://ir.uitm.edu.my/id/eprint/181/ Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed Mail, Rasid Atan, Ruhaya Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounting’s potential to solve societal and organizational problems. In considering a more critical approach to management accounting, Laughlin (1995) promoted the application of Middle Range Thinking. This approach offers an intermediate theoretical, methodological, and change approach in investigation, as compared to extreme subjectivist and positivist views. To demonstrate the use of such a position, this paper presents a case study informed by Middle Range Theory. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/181/1/AJ_RASID%20MAIL%20APMAJ%2009.pdf Mail, Rasid and Atan, Ruhaya (2009) Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed. Asia-Pacific Management Accounting Journal (APMAJ), 4 (1). pp. 1-16. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounting’s potential to solve societal and organizational problems. In considering a more critical approach to management accounting, Laughlin (1995) promoted the application of Middle Range Thinking. This approach offers an intermediate theoretical, methodological, and change approach in investigation, as compared to extreme subjectivist and positivist views. To demonstrate the use of such a position, this paper presents a case study informed by Middle Range Theory.
format Article
author Mail, Rasid
Atan, Ruhaya
spellingShingle Mail, Rasid
Atan, Ruhaya
Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
author_facet Mail, Rasid
Atan, Ruhaya
author_sort Mail, Rasid
title Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
title_short Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
title_full Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
title_fullStr Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
title_full_unstemmed Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
title_sort emancipation process: an exploratory study on accounting change process informed by middle range theory / rasid mail, ruhaya atan and nafsiah mohamed
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2009
url http://ir.uitm.edu.my/id/eprint/181/
http://ir.uitm.edu.my/id/eprint/181/
http://ir.uitm.edu.my/id/eprint/181/1/AJ_RASID%20MAIL%20APMAJ%2009.pdf
first_indexed 2023-09-18T22:44:11Z
last_indexed 2023-09-18T22:44:11Z
_version_ 1777417114704936960

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