On knowing, accounting and the methodological position of Geertz
Mustafa, Hasri and Gaffikin, Michael (2010) On knowing, accounting and the methodological position of Geertz. In: The Sixth Asia Pacific Interdisciplinary Research in Accounting, 12-13 July 2010, University of Sydney, Australia. (Unpublished)
As a consequence of calls to view accounting as a culturally defined discipline Geertz’s work has yielded significant debate among accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately characterised by many accounting methodologists. They overlook the theoretical anchoring of Geertzian conceptions of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. This paper traces the implications of this on fundamental consequences for accounting research methodology and establishes a direction to critique from a position from where the claims of Geertz should apparently be held.
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