Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity
Abstract
The long-standing distinctions among accounting research paradigms have generated significant intellectual wealth, yet they have also reinforced methodological hierarchies and spatial underrepresentation that narrow the discipline’s knowledge. Reflecting on my 2024 Inaugural Accounting Forum Conference keynote, this article advances epistemic generosity as an ethos that invites rigour without rigidity and conviction without exclusion. My experiences working across paradigms show how openness can deepen our understanding of accountability, particularly in the Majority World. I conclude with a call to foster a research community that evaluates its relevance not through paradigmatic alignment but through its capacity to illuminate and address the worthwhile problems that define our collective future.
Fields of Study & Subjects
Accounting and Organizational Management
Accounting Education and Careers
Management and Organizational Studies
Publication details
- Journal / source
- Accounting Forum
- Publisher
- Informa UK Limited
- Volume
- 50
- Issue
- 1
- Pages
- 1–12
- Publication date
- 1 January 2026
- Language
- EN