The main focus in this thesis is to shed some light on how accounting researchers has used sociological theory, and on the remaining potentials in these theories. In the thesis, accounting research associated with three complexes of sociological theory, has been choosen. The three complexes are: The theory conceming communicative action by Habermas The theory of discourse, genealogy and power by Foucault The non-modem symmetric anthropology by Latour These three sociological complexes has been choosen because they represent distinct perspectives: Habermas the modem, Foucault the post-modem and Latour the non-modem perspective. The three main chapters each deal with one perspective. Furthermore each chapter treats two or three of the most prominent articles taken from the very respected and high ranked accounting joumals: Accounting Organisation and Society and Critical Perspectives on Accounting. The approach in this thesis is quite different from other analyses of sociological accounting science because it takes up a large number of sociological concepts in relatively detailed, general and theoretical manner. The findings of the analyses of the three sociological theories associated with accounting theory can be summarised as: 1) in relation to Habermas’ theories: The speech act theory is clarified and refined in relation to time bast, present and future) and discoursive competence. The simple theory of colonisation and mediation is enlarged. A methology conceming speech act analyses is introduced. 2’) in relation to Foucault’s theories: The archeology of science is explained and clarified. Genealogy is put forward as a strategy or tactic for undermining discourses and knowledge The wide used disciplinaq power concept is extended with the concepts of: souverain 3) in relation to Latour’s theories: Methodological rules conceming symmetrical anthropological studies are introduced. A non-modem approach to accounting science is explained. The thesis is ended with the development of a general theoretical frame for enlarging the understanding of how the different sociological theories are related to each other.
|Place of Publication||Roskilde|
|Number of pages||224|
|Publication status||Published - 1996|
|Series||FS & P Ph.D. afhandlinger|