Commenting on a commentary? Making methodological choices in accounting

The paper speculates on the validity of claims made from a constructivist and relativist perspective and how these relate to the debate on whether relativism is for or against change. It also addresses a related issue concerning whether the form of presentation of the arguments made is irrelevant to the relativist stand chosen. These questions and concerns relate to Alan Lowe's paper that, in performing a critique of Richard Laughlin's 'Middle Range' paper, adopts a constructivist perspective and follows an orthodox style of writing academic papers.