Towards being critical in accounting research within LDCs

Abstract

In developed countries, since the 1990s, accounting researchers have begun exploring issues in developing countries. The trajectory has now been established as a critical and interpretive project. However, in developing countries, local researchers face a perennial problem of getting this approach institutionalised as quantitative approaches constitute ‘the methodology’ which dominate their research activities. This paper reveals this issue of lack of methodological diversity in order to promote critical and interpretive approaches to accounting research. This would inspire those local researchers to conduct more qualitative and ethnographic studies on local issues in accounting and their complexities in relation to global ramifications.