ABSTRACT
Examples of management accounting research using both objectivist and more diverse methods are examined in more detail, including the type of knowledge gained from objectivist as compared with more subjectivist approaches, the scientific nature of the research, its objectivity, the neutrality of the researchers themselves, and the commensurability or otherwise of different paradigmatic approaches. Examples of objectivist research in Accounting, Organizations and Society (AOS) are analysed for the knowledge both presented and absented. There has, for a long time, been a push for scientific credibility through the use of subject matter and research methodologies considered to be scientific and outside the purview of individual subjectivities. These examples are compared with a more broadly based research paper in terms of the knowledge produced regarding the implementation of change strategies, its sustainability and its practical value for managers.
