What is it about?
The article traces the range and implications for accounting research of different theories and their methodological assumptions using Burrell and Morgan's classification of organisation theories.
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Why is it important?
The article was one of the first in accounting to systematically review the actual and possible theoretical approaches to researching accounting, drawing attention to the possibilities but neglect of social and critical theories.
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This page is a summary of: MAKING SENSE OF RESEARCH INTO THE ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING: A REVIEW OF ITS UNDERLYING ASSUMPTIONS [1], Journal of Management Studies, September 1985, Wiley,
DOI: 10.1111/j.1467-6486.1985.tb00007.x.
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