Critical realism

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Critical accounting research constitutes a very diverse body of scholarship which is underpinned by a broad range of philosophical schools of thought. One of the most recent streams of research to emerge and attract increasing attention is that informed by critical realism. As a philosophical point of departure for the social sciences, the most distinctive features of critical realism arguably reside in its ontology. Endogenous structures represent the values, beliefs and norms which have been internalised by individual human beings and thus exercise a deep-seated influence on their subjective identities and relative propensity for either routine actions or reflexive agency. Consistent with the ontological foundations of critical realism, the outcomes of the interplay between endogenous and exogenous structures follow a non-deterministic pattern that is rarely within the full grasp of the people who are implicated in processes of structural reproduction and transformation.
Original languageEnglish
Title of host publicationThe Routledge Companion to Critical Accounting
EditorsRobin Roslender
Place of PublicationAbingdon
Number of pages14
ISBN (Electronic)9781315775203
ISBN (Print)9781138025257
Publication statusPublished - 21 Sep 2017

Publication series

NameRoutledge Companions in Business, Management and Accounting


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