The consequences of a classification of the accounting literature on time: questioning 'linear-quantitative'/'cyclic-qualitative'
by Terhi Chakhovich
International Journal of Critical Accounting (IJCA), Vol. 13, No. 4, 2023

Abstract: The sociology of time and the accounting literature on time have classified studies into 'linear-quantitative' and 'cyclic-qualitative'. This study analyses these literatures, showing the concurrent existence of multiple timelines and cyclicalities within these studies which themselves typically claim adherence to the cyclic-qualitative tradition. The study uses empirical qualitative data on managers' time constructs to illustrate how timeline and cyclicality are closely linked, with linearity treated as a potential basis for cyclicality. The paper shows how the classification has performatively impacted the research sphere by promoting cyclicality and undermining linearity. This study recommends removing the labels 'linear' and 'cyclic' from classifications on time because linearity is neither invariably tied to quantitative studies nor cyclicality to qualitative studies, and because many time-related studies possess both linear and cyclical components. A classification into 'quantitative', 'qualitative', 'mixed methods', and 'other' research is proposed.

Online publication date: Wed, 17-Apr-2024

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