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On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
Michael Gaffikin
Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …