Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research

Abstract: This paper explores the use of theory in public sector accounting research. The aim of this paper is to offer a critical review of the various approaches adopted and a way forward for researchers in this area. The paper also explores the debate between theoretical purity and theoretical pluralism. It presents an analysis of the different theoretical approaches used over the last sixteen years in public sector accounting research. While around a third of the papers did not adopt an explicit theoretical framework, nearly half of the papers did. The two most popular theoretical approaches were neo-institutional and economic theory. Theoretical insights have been drawn from organisational and political theory while sociological approaches from Habermas, Foucault, Latour, Giddens and Bourdieu are all evident. In conclusion many of the papers blend theoretical insights from different authors in an attempt to better make sense of the complexity of public sector activity and support an argument for theoretical pluralism.