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(Solved): In the last few decades, the alternative research paradigms have challenged the solid, number-driven ...



In the last few decades, the alternative research paradigms have challenged the solid, number-driven, natural science-based approach to study social science. In their seminal paper, Baxter and Chua (2003: 112) conclude, “Alternative management accounting research has demonstrated: the many different rationalities of management accounting practice; the variety of ways in which management accounting practice is enacted and given meaning; the potency of management accounting technologies; the unpredictable, nonlinear and socially-embedded nature of management accounting change; and the ways in which management accounting practice is both constrained and enabled by the bodily habitudes of its exponents.”

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Critically evaluate the above statement. Your evaluation must be based on a mainstream or an alternative research paradigm used in management accounting control.



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According to Baxter and Chua (2003), different research paradigms in management accounting control are challenging the traditional, data-driven, natural science-based approach. Critical, interpretative, and postmodern paradigms are some alternative study techniques in management accounting control that concentrate on the social and cultural aspects of management accounting procedures. Using the critical method to management accounting control, this essay will assess the claim made by Baxter and Chua (2003).

According to the critical approach to management accounting control, management accounting methods are influenced by power dynamics, social structures, and historical contexts rather than being impartial, objective, or value-free. This theory holds that management accounting techniques perpetuate social injustices and inequities by serving the interests of societally dominant groups like managers, shareholders, and creditors. The emancipatory nature of research that questions the current quo and aims to advance social justice and equity is stressed by the critical approach.


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