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Putting the record straight: a critique of ‘methodology choices and the construction of facts: some implications from the sociology of knowledge’

Critical Perspectives on AccountingPublished 19 May 2003
Richard Laughlin
Citations99
SJR quartileQ1
SJR score2.43
SNIP2.71

Abstract

Alan Lowe's paper (Lowe, 2004), using a framework drawn from Bruno Latour, makes a claim to levels of standing and influence of the ideas contained in a paper I wrote a number of years ago (Laughlin, 1995) which is flattering at one level but worrying and questionable in terms of its validity at another. In this paper, which provides a response to this claim, three issues and concerns are addressed. First, the paper attempts to clarify the differences between a Latourian view of the world and the intentions and underlying logic that lies within and behind Laughlin (1995). Second, it challenges and questions the 'fact production process' and influencing strategies that Lowe (2004) claims are contained in Laughlin (1995). Third, the paper uses the opportunity to offer an alternative critical assessment of the ideas of Laughlin (1995) but one which allows a development and extension of the original ideas.

Keywords

Social SciencesBusiness, Management and Accounting