ABSTRACT
This chapter identifies interrelated epistemological apparatuses: reflective practice and pedagogical reproduction. It focuses on management accounting as a reflective practice, with special attention to its intra- and extra-organizational elements. In the sense, practicist epistemology involves various epistemic practices and processes that generate general principles to be deployed in diverse operational and managerial settings. The chapter also focuses on how certain 'actor-networks' play a critical role in producing management accounting knowledge. It shows the accounting pedagogy as a mode of diffusing and reproducing management accounting practices. Pedagogical tools such as professional syllabi, course manuals, and textbooks abstract and disembed certain social relations, practices, and technologies as management accounting practices and techniques. Placing certain practices and techniques in management accounting textbooks and syllabi defines them specifically as elements of management accounting and offers them a particular epistemic identity as management accounting tools and practices.
