Interpretive Sociology and Management Accounting Research — A Critical Review

Abstract

Management accounting researchers have borrowed eclectically from interpretive sociology. Such borrowing has been associated with ethnographic studies of accounting in action in particular organisational contexts. However, the eclectic nature of the borrowing has also resulted in little theory development and inconsistent arguments. Deeper theoretical and empirical analysis is required in order that testable, “universal” relationships about management accounting processes may be developed and investigated in the future.