When Ethnography Meets Scientific Aspiration: A Comparative Exploration of Ethnography in Anthropology and Accounting

  

Purpose 

This paper contributes to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.  

Design/methodology/approach 

This paper employs a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head-, and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

Findings 

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination toward scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour,” a focus on high-level theorization, and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

Originality/value 

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.