سال انتشار:
2021
عنوان انگلیسی مقاله:
Periphery and centre in comparative perspective: Opportunities for accounting praxis
ترجمه فارسی عنوان مقاله:
پیرامون و مرکز در دیدگاه تطبیقی: فرصتهایی برای عمل حسابداری
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 76 (2021) 102165: doi:10:1016/j:cpa:2020:102165
نویسنده:
Stefano Harney
چکیده انگلیسی:
In their paper On the Centrality of Peripheral Research and the Dangers of Tight Boundary
Objects, the authors call for a more ambitious accounting research programme. However,
their call whilst is difficult is also perhaps hard to pin down. The article needs to be
disseminated and debated, because it crystalizes for accounting research a fundamental
moral position in knowledge production within a liberal capitalist society. As such.
Different perspectives and indeed voices should be included and a certain egalitarianism
sponsored. In a liberal capitalist society this is a good in itself (Rawls, 2009; Appiah,
2017). Surely many would argue this is the role indeed the essence of the University?
We readily take up the paper’s invitation and are gratified by the professionalism and
commitment of the authors. Accounting scholarship, like all parts of liberal capitalist
society, requires constant vigilance and reform to approximate these liberal ideas of
voice, inclusion, and equal participation. However, the paper is not merely for a liberal
position ought to be. Rather the authors also insist that including voices from the
periphery will lead to better scholarship. In other words, they argue that peripheral
research possesses an intrinsic characteristic that can alter and improve accounting
research. In this reply, we will set aside what makes it hard to resist – its appeal to a
level playing field, fairness, inclusion, voice – and try to isolate this stronger claim if not
for the superiority of peripheral scholarship, then at least for its salutary effects on
central scholarship.
keywords: روش شناسی | تحقیقات محیطی و مرکزی | مطالعات توسعه | جنگ های فرهنگی | Methodology | Peripheral and Central Research | Development Studies | Culture wars
قیمت: رایگان
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