{"id":"https://openalex.org/W2086214802","doi":"https://doi.org/10.1016/j.cpa.2007.03.013","title":"Interpreting interpretive accounting research","display_name":"Interpreting interpretive accounting research","publication_year":2007,"publication_date":"2007-06-30","ids":{"openalex":"https://openalex.org/W2086214802","doi":"https://doi.org/10.1016/j.cpa.2007.03.013","mag":"2086214802"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2007.03.013","doi":"https://doi.org/10.1016/j.cpa.2007.03.013","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2007.03.013","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Critical Perspectives on Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085423497","display_name":"Lee David Parker","orcid":"https://orcid.org/0000-0002-2335-6857","observed_orcids":["https://orcid.org/0000-0002-2335-6857"]},"institutions":[{"id":"https://openalex.org/I170239107","display_name":"University of South Australia","ror":"https://ror.org/01p93h210","country_code":"AU","type":"education","lineage":["https://openalex.org/I170239107","https://openalex.org/I4405259444"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Lee D. Parker","raw_affiliation_strings":["School of Commerce, The University of South Australia, Adelaide 5005, South Australia, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Commerce, The University of South Australia, Adelaide 5005, South Australia, Australia","institution_ids":["https://openalex.org/I170239107"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085423497"],"corresponding_institution_ids":["https://openalex.org/I170239107"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":11.5435,"has_fulltext":false,"cited_by_count":92,"citation_normalized_percentile":{"value":0.97938119,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"19","issue":"6","first_page":"909","last_page":"914"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5210000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5210000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.3176000118255615,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12880","display_name":"Qualitative Research Methods and Applications","score":0.07259999960660934,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/qualitative-research-traditions","display_name":"qualitative research traditions","score":0.765999972820282},{"id":"https://openalex.org/keywords/positivism","display_name":"positivism","score":0.703000009059906},{"id":"https://openalex.org/keywords/methodological-pluralism","display_name":"methodological pluralism","score":0.8199999928474426},{"id":"https://openalex.org/keywords/theoretical-pluralism","display_name":"theoretical pluralism","score":0.8109999895095825},{"id":"https://openalex.org/keywords/complexity","display_name":"complexity","score":0.6919999718666077}],"concepts":[{"id":"https://openalex.org/C47385372","wikidata":"https://www.wikidata.org/wiki/Q7098943","display_name":"Optimal distinctiveness theory","level":2,"score":0.8755158185958862},{"id":"https://openalex.org/C128706718","wikidata":"https://www.wikidata.org/wiki/Q131015","display_name":"Positivism","level":2,"score":0.7190011143684387},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.6699199080467224},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.6603424549102783},{"id":"https://openalex.org/C67820243","wikidata":"https://www.wikidata.org/wiki/Q179164","display_name":"Unitary state","level":2,"score":0.5502005219459534},{"id":"https://openalex.org/C49831778","wikidata":"https://www.wikidata.org/wiki/Q879021","display_name":"Pluralism (philosophy)","level":2,"score":0.5088584423065186},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.48956164717674255},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.4497983157634735},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.44439995288848877},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.34791088104248047},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3374186158180237},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.33441877365112305},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26343709230422974},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1453953981399536},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13365721702575684},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.10321792960166931},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.10088154673576355},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1016/j.cpa.2007.03.013","doi":"https://doi.org/10.1016/j.cpa.2007.03.013","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2007.03.013","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Critical Perspectives on Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:crpeac:v:19:y:2008:i:6:p:909-914","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S104523540700069X","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:alma61RMIT.INST:11247048640001341","doi":null,"is_oa":false,"landing_page_url":"http://doi.org/10.1016/j.cpa.2007.03.013","pdf_url":null,"source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:digital.library.adelaide.edu.au:1959.8/67494","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1959.8/67494","pdf_url":null,"source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1016/j.cpa.2007.03.013","raw_type":"Journal article"},{"id":"pmh:oai:eprints.gla.ac.uk:128601","doi":null,"is_oa":false,"landing_page_url":"https://eprints.gla.ac.uk/128601/","pdf_url":null,"source":{"id":"https://openalex.org/S4210235606","display_name":"ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam)","issn_l":"2622-8912","issn":["2622-8912","2622-8920"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405259220","host_organization_name":"Institut Agama Islam Negeri Langsa","host_organization_lineage":["https://openalex.org/I4405259220"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Articles"},{"id":"pmh:oai:figshare.com:article/27460953","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/journal_contribution/Interpreting_interpretive_accounting_research/27460953","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W1483822235","https://openalex.org/W1573272828","https://openalex.org/W1591469149","https://openalex.org/W1974761446","https://openalex.org/W1978840349","https://openalex.org/W1981021343","https://openalex.org/W1982784562","https://openalex.org/W1998944143","https://openalex.org/W2033824917","https://openalex.org/W2043533996","https://openalex.org/W2046565558","https://openalex.org/W2047226571","https://openalex.org/W2066133740","https://openalex.org/W2092658290","https://openalex.org/W2132840865","https://openalex.org/W2140062138","https://openalex.org/W2154749255","https://openalex.org/W2500387364","https://openalex.org/W4249289665","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1977888964","https://openalex.org/W2018772535","https://openalex.org/W7023844507","https://openalex.org/W2613770847","https://openalex.org/W7111109846","https://openalex.org/W2024870533","https://openalex.org/W2017445995","https://openalex.org/W2031723355","https://openalex.org/W1993311636","https://openalex.org/W1999720485"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":10},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":12},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}