{"id":"https://openalex.org/W2473673461","doi":"https://doi.org/10.1108/qram-05-2016-0039","title":"A pragmatic constructivist approach to accounting practice and research","display_name":"A pragmatic constructivist approach to accounting practice and research","publication_year":2016,"publication_date":"2016-08-01","ids":{"openalex":"https://openalex.org/W2473673461","doi":"https://doi.org/10.1108/qram-05-2016-0039","mag":"2473673461"},"language":"en","primary_location":{"id":"doi:10.1108/qram-05-2016-0039","doi":"https://doi.org/10.1108/qram-05-2016-0039","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-05-2016-0039","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","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/A5046718163","display_name":"Hanne S. O. N\u00f8rreklit","orcid":"https://orcid.org/0000-0002-6636-7863","observed_orcids":["https://orcid.org/0000-0002-6636-7863"]},"institutions":[{"id":"https://openalex.org/I204337017","display_name":"Aarhus University","ror":"https://ror.org/01aj84f44","country_code":"DK","type":"education","lineage":["https://openalex.org/I204337017"]}],"countries":["DK"],"is_corresponding":false,"raw_author_name":"Hanne N\u00f8rreklit","raw_affiliation_strings":["Business and Social Science, Aarhus University, Aarhus C, Denmark"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business and Social Science, Aarhus University, Aarhus C, Denmark","institution_ids":["https://openalex.org/I204337017"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067345168","display_name":"Morten Raffns\u00f8e-M\u00f8ller","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I204337017","display_name":"Aarhus University","ror":"https://ror.org/01aj84f44","country_code":"DK","type":"education","lineage":["https://openalex.org/I204337017"]}],"countries":["DK"],"is_corresponding":false,"raw_author_name":"Morten Raffns\u00f8e-M\u00f8ller","raw_affiliation_strings":["Department for Culture and Society, Aarhus University, Aarhus C, Denmark"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department for Culture and Society, Aarhus University, Aarhus C, Denmark","institution_ids":["https://openalex.org/I204337017"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109955340","display_name":"Falconer Mitchell","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98677209","display_name":"University of Edinburgh","ror":"https://ror.org/01nrxwf90","country_code":"GB","type":"education","lineage":["https://openalex.org/I98677209"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Falconer Mitchell","raw_affiliation_strings":["Edinburgh University, Edinburgh, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Edinburgh University, Edinburgh, UK","institution_ids":["https://openalex.org/I98677209"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.3758,"has_fulltext":false,"cited_by_count":34,"citation_normalized_percentile":{"value":0.96976228,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"13","issue":"3","first_page":"266","last_page":"277"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9023000001907349,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9023000001907349,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05570000037550926,"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/T10344","display_name":"Management and Organizational Studies","score":0.03180000185966492,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/pragmatic-constructivism","display_name":"pragmatic constructivism","score":0.9980000257492065},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7379999756813049},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.7239999771118164},{"id":"https://openalex.org/keywords/organizational-reality","display_name":"organizational reality","score":0.7960000038146973},{"id":"https://openalex.org/keywords/social-construction-of-reality","display_name":"social construction of reality","score":0.6119999885559082},{"id":"https://openalex.org/keywords/realism","display_name":"realism","score":0.7630000114440918},{"id":"https://openalex.org/keywords/critical-theory","display_name":"critical theory","score":0.6800000071525574},{"id":"https://openalex.org/keywords/business-practices","display_name":"organizational practices","score":0.6620000004768372}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.717907726764679},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.49564945697784424},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.44655245542526245},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.42883923649787903},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.3363402485847473},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.33219975233078003},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2987908124923706},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.296022891998291},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.13283595442771912}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/qram-05-2016-0039","doi":"https://doi.org/10.1108/qram-05-2016-0039","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-05-2016-0039","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:publications/60af89ff-6237-43cb-b98e-eac2bb801168","doi":null,"is_oa":false,"landing_page_url":"https://pure.au.dk/portal/en/publications/60af89ff-6237-43cb-b98e-eac2bb801168","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"N\u00f8rreklit, H, Raffns\u00f8e-M\u00f8ller, M & Mitchell, F 2016, 'A pragmatic constructivist approach to accounting practice and research', Qualitative Research in Accounting & Management, vol. 13, no. 3, pp. 266-277. https://doi.org/10.1108/QRAM-05-2016-0039","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W106609810","https://openalex.org/W592855920","https://openalex.org/W613844093","https://openalex.org/W1604436048","https://openalex.org/W1917706318","https://openalex.org/W1975507250","https://openalex.org/W1975675608","https://openalex.org/W1993663609","https://openalex.org/W1999362013","https://openalex.org/W2002157143","https://openalex.org/W2037976137","https://openalex.org/W2042349004","https://openalex.org/W2054652321","https://openalex.org/W2055600747","https://openalex.org/W2063116415","https://openalex.org/W2065684202","https://openalex.org/W2068932824","https://openalex.org/W2129660987","https://openalex.org/W2487181662","https://openalex.org/W2494080727","https://openalex.org/W2498037660","https://openalex.org/W2508632359","https://openalex.org/W2511569338","https://openalex.org/W2516872070","https://openalex.org/W2621830548","https://openalex.org/W2973282358","https://openalex.org/W3016430766","https://openalex.org/W4255313709"],"related_works":["https://openalex.org/W2624332422","https://openalex.org/W4301792569","https://openalex.org/W3193542306","https://openalex.org/W7111235301","https://openalex.org/W2273090348","https://openalex.org/W2904596261","https://openalex.org/W7008802595","https://openalex.org/W7110931568","https://openalex.org/W2088278181","https://openalex.org/W7070260326"],"abstract_inverted_index":{"Purpose":[0],"The":[1,68],"purpose":[2],"of":[3,12,21,27,38,52,65,70,84,93,120,160,162],"this":[4],"paper":[5],"is":[6,102,108,154],"to":[7,33,59,80,89],"introduce":[8],"the":[9,19,22,25,44,71,82,90,137,157,163],"practice":[10],"paradigm":[11],"pragmatic":[13,53,100,145,158],"constructivism.":[14],"Design/methodology/approach":[15],"Pragmatic":[16],"constructivism":[17,101,146],"emphasizes":[18],"role":[20],"actors":[23],"in":[24,43,87,151],"construction":[26,92],"organized":[28],"reality.":[29,67],"For":[30],"such":[31,127],"construct":[32],"function":[34],"successfully,":[35],"four":[36],"dimensions":[37],"reality":[39],"must":[40],"be":[41,133],"integrated":[42],"actor-world":[45],"relations.":[46],"Findings":[47],"This":[48],"includes":[49],"an":[50,57],"examination":[51],"constructivist":[54,143],"theory":[55],"as":[56,128,156],"alternative":[58],"traditional":[60],"realism":[61,153],"and":[62,77,114,117,141],"critical":[63],"theories":[64],"organizational":[66,95,164],"papers":[69],"special":[72],"issue":[73],"include":[74],"methodological,":[75],"conceptual":[76,115],"empirical":[78,118],"studies":[79,119],"expand":[81],"understanding":[83],"management":[85,129],"accounting":[86,130],"relation":[88],"actors\u2019":[91,165],"functioning":[94,121],"practices.":[96,122],"Research":[97],"limitations/implications":[98],"As":[99],"a":[103,109,125,148],"relatively":[104],"new":[105],"paradigm,":[106],"there":[107],"need":[110],"for":[111],"further":[112],"methodological":[113],"development":[116],"Originality/value":[123],"In":[124],"discipline":[126],"that":[131],"can":[132],"theoretically":[134],"polarized":[135],"between":[136],"\u201crealist\u201d":[138],"scientific":[139],"mainstream":[140],"social":[142],"criticism,":[144],"offers":[147],"mediating":[149],"model":[150],"which":[152],"retained":[155],"criteria":[159],"success":[161],"construction.":[166]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-07-22T00:00:00"}
