Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed
Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounti...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2009
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| Online Access: | https://ir.uitm.edu.my/id/eprint/181/ |
| _version_ | 1848802290608111616 |
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| author | Mail, Rasid Atan, Ruhaya |
| author_facet | Mail, Rasid Atan, Ruhaya |
| author_sort | Mail, Rasid |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management
accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounting’s potential to solve societal and organizational problems. In considering a more critical approach to management accounting, Laughlin (1995) promoted the application of Middle Range Thinking. This approach
offers an intermediate theoretical, methodological, and change approach in investigation, as compared to extreme subjectivist and positivist views. To demonstrate the use of such a position, this paper presents a case study informed by Middle Range Theory. |
| first_indexed | 2025-11-14T21:21:00Z |
| format | Article |
| id | uitm-181 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:00Z |
| publishDate | 2009 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1812017-06-19T08:36:11Z https://ir.uitm.edu.my/id/eprint/181/ Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed apmaj Mail, Rasid Atan, Ruhaya Previous authors have argued that methodological flaws in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting practice. The adoption of a hard science approach and dependency on mathematical modeling has restricted accounting’s potential to solve societal and organizational problems. In considering a more critical approach to management accounting, Laughlin (1995) promoted the application of Middle Range Thinking. This approach offers an intermediate theoretical, methodological, and change approach in investigation, as compared to extreme subjectivist and positivist views. To demonstrate the use of such a position, this paper presents a case study informed by Middle Range Theory. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/181/1/AJ_RASID%20MAIL%20APMAJ%2009.pdf Mail, Rasid and Atan, Ruhaya (2009) Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed. (2009) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 4 (1). pp. 1-16. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Mail, Rasid Atan, Ruhaya Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title | Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title_full | Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title_fullStr | Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title_full_unstemmed | Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title_short | Emancipation process: an exploratory study on accounting change process informed by middle range theory / Rasid Mail, Ruhaya Atan and Nafsiah Mohamed |
| title_sort | emancipation process: an exploratory study on accounting change process informed by middle range theory / rasid mail, ruhaya atan and nafsiah mohamed |
| url | https://ir.uitm.edu.my/id/eprint/181/ https://ir.uitm.edu.my/id/eprint/181/ |