دانلود مقاله آینده تحقیقات حسابداری بین رشته ای انتقادی
چکیده
مقدمه
چالش‌های آینده ی تحقیقات حیاتی IPA از عملکرد انتقادی تا هستی شناسی اجرایی
درباره تحقیقات انتقادی عملکرد IPA
نتیجه گیری: احتمالات انتقادی
منابع
Abstract
Introduction
Challenges for the future of critical IPA research From critical performativity to performative ontology
Towards critically performative IPA research
Conclusion: Possibilities of critical
References
چکیده
موضوع مراقبت در این بخش فکری آینده پروژه تحقیقاتی بین رشته ای حسابداری حیاتی (IPA) است. از یک طرف، امروزه نیاز به تحقیقات مهم IPA بدون شک به دلیل مشکلات بسیار جدی، پیچیده و "شرور" جهانی - مانند تغییرات آب و هوا، کاهش تنوع زیستی، جمعیت بیش از حد، نابرابری جهانی و COVID-19، در حال افزایش است. با این حال، از سوی دیگر، تحقیقات حیاتی IPA با چالش‌های شدیدی مانند تسلط علم عادی تک رشته‌ای، محدودیت‌های دسترسی به سازمان‌ها، و محدودیت‌های دانشگاهی مواجه است. برای بحث در مورد احتمالات برای پیشبرد تحقیقات انتقادی IPA، ما از رویکردها به عملکرد انتقادی شروع می کنیم و پیشنهاد می کنیم آنها را با ایده هایی از دو رویکرد تحقیقاتی بسیار متفاوت تکمیل کنیم. اول، ما پیشنهاد می‌کنیم که مفهوم هستی‌شناسی اجرایی و رویکرد اقتصادهای متنوع مرتبط، که توسط گیبسون-گراهام (2008) معرفی شد، یک گام فراتر از مفهوم‌سازی‌های قبلی از عملکرد انتقادی در شرایط روش‌شناختی و همچنین عملی پیش می‌رود. ثانیاً، ما استدلال می‌کنیم که استفاده از برخی از ایده‌های ذاتی و نکات یادگیری تحقیقات مداخله‌گرایانه در ارتباط با هستی‌شناسی اجرایی می‌تواند راه‌های جدیدی را برای انجام تحقیقات انتقادی IPA الهام بخشد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
The matter of care in this thought piece is the future of the critical interdisciplinary accounting research (IPA) project. On the one hand, the need for critical IPA research is arguably increasing today, not least due to the very serious, complex and ‘wicked’ global problems – like climate change, decreasing biodiversity, over-population, global inequality and COVID-19. On the other hand, however, critical IPA research faces some severe challenges, such as the dominance of mono-disciplinary normal science, limitations of getting access to organisations, and a certain academic insularity. To discuss possibilities for furthering critical IPA research, we start from approaches to critical performativity and suggest to complement them with ideas from two very different research approaches. First, we suggest that the concept of performative ontology and the related diverse economies approach, introduced by Gibson-Graham (2008), goes a step further than previous conceptualizations of critical performativity in methodological as well as practical terms. Secondly, we argue that employing some of the inherent ideas and learning points of interventionist research in conjunction with performative ontology can inspire new ways of conducting critical IPA research that matters.
Introduction
The matter of care1 (Puig de la Bellacasa, 2011) in this piece is, in broad terms, the future of the interdisciplinary perspectives on accounting (IPA)2 project. More specifically, we care about how IPA research could become more active and effective through critical performativity. We understand IPA research generally as accounting research that is not only conducted accompanied by materials, ideas, or theories from one or more other disciplines, but is also distinctively open to heterogeneity regarding paradigms, methodologies, methods, theories, innovative research questions and styles of write-up. While this understanding of IPA research is intentionally broad, our focus is explicitly on what we call critical IPA research. This critical IPA research is characterized by an emancipatory interest (Habermas, 1987) as well as an important element of reflexivity (Parker & Thomas, 2011). Thereby, it becomes a matter of ethics on which kind of issues critical research will try to intervene (Gendron, 2018). Like all knowledge, the analyses and theories produced in critical IPA research are potentially performative in the sense that they not just represent but at the same time “make up” (Hacking, 1986) their research object. This capacity has been termed “critical performativity” (Spicer et al., 2009, Alvesson and Spicer, 2012, Spicer et al., 2016).
Conclusion
Our programmatic paper is motivated by the question of how critical IPA research can unfold its potential for critical performativity and thus better contribute to handling the global ‘wicked’ problems, such as climate crisis, decreasing biodiversity, global inequality etc. Against this backdrop, research – or possibilities for that – must (seek to) fulfil several characteristics simultaneously. Firstly, it would need to be critical in the way defined above: emancipatory, reflective and ethically tuned. Secondly, it would need to be interdisciplinary, i.e., in one or another way integrating, or at least taking seriously into consideration, knowledge bases from more than one discipline. Thirdly, it should reflect and ideally realize its performative potential. Finally, it should include accounting as a relevant aspect of its analysis, if not the primary one. As our analysis below will demonstrate, this is a very demanding set of requirements to fulfill for accounting scholars. Table 2 summarizes our reflections.