The “New” Accounting Research: On Making Accounting More Visible

Abstract

Reviews recent developments in new accounting research (NAR). Gives particular attention to recent empirical research within this perspective and uses the metaphor of (in)visibility to explore the distinctive nature of accounting as a set of social practices. Argues that much recent research seeks to make visible the conditions and consequences of accounting practices and the ways in which accounting(s) contribute(s) to the processes of social and organizational (re)production. In spite of this critical approach, however, NAR has very limited engagement with policy issues and debates. While recognizing the institutional pressures that tend to confine debate, urges proponents of NAR to consider how to communicate the significance of their work beyond the confines of the academic community.

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