This method - and, indeed, methodological
- rumination is explored further in
the paper in British Accounting Review
(Gray, 2002b)). Looking back over a
(probably, fairly successful) social accounting
project - a retrospective inspired
by the AOS paper - clarified that
key issues of passion, context, praxis,
pragmatism and engagement have run
through the whole project. Social accounting
largely demonstrates a complete disregard for methodological concerns
- if positivism provides useful insights
then, fine. If an engagement can
be most productively achieved using
ethnography, then that is fine too.