Methodological reflections on historical case study and interpretive accounting research

Commenting on our study "Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fulbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, goin...

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Bibliographic Details
Published in:Accounting history 2021-11, Vol.26 (4), p.665-675
Main Authors: Detzen, Dominic, Hoffmann, Sebastian
Format: Article
Language:English
Subjects:
Accounting
Case studies
Higher education
History
Knowledge, Theory of
Methodology
Nazi era
Nazis
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Summary:Commenting on our study "Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fulbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, going beyond the scope of our original article. With this reply, we seek to reflect on research considerations emanating from such an agenda, relating to (i) conducting historical case-based research, (ii) questions of ontology and epistemology in interpretive accounting research, and (iii) the notion of what constitutes accounting in a specific research context. We hope that our reply, along with Fulbier's commentary, inspires further research on accounting's role in totalitarian regimes.
ISSN:1032-3732
1749-3374
DOI:10.1177/10323732211053899