A pragmatic constructivist approach to accounting practice and research

Abstract

Purpose The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of reality must be integrated in the actor-world relations. Findings This includes an examination of pragmatic constructivist theory as an alternative to traditional realism and critical theories of organizational reality. The papers of the special issue include methodological, conceptual and empirical studies to expand the understanding of management accounting in relation to the actors’ construction of functioning organizational practices. Research limitations/implications As pragmatic constructivism is a relatively new paradigm, there is a need for further methodological and conceptual development and empirical studies of functioning practices. Originality/value In a discipline such as management accounting that can be theoretically polarized between the “realist” scientific mainstream and social constructivist criticism, pragmatic constructivism offers a mediating model in which realism is retained as the pragmatic criteria of success of the organizational actors’ construction.

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