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Theatre & Intolerance in Financial Accounting Research

Clarke, Frank; Craig, Russell; Amernic, Joel


Much of the process of financial accounting research is merely theatre, a ritual with a facade of sophistication and scientism. This paper outlines the causes, manifestations and outcomes of such theatricality and provides a critical, introspective assessment of the state of contemporary financial accounting research. The view that financial accounting research is worthy and scientific only if it imitates research methods in the physical sciences is contested. The need to re-think the way the...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Journal article
Source: Critical Perspectives on Accounting


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