Cross cultural impacts

Annotation

Accounting researchers have often borrowed theoretical frameworks from other disciplines, such as economics, psychology, and sociology. In the English-speaking countries, accounting research has been particularly influenced by models and methodologies borrowed from economics. One of the more interesting examples of theoretical borrowing in recent years has dealt with the work of French intellectuals and social theorists. This special issue of AAAJ (Volume 24, Issue 2, 2011) is devoted to a study of the introduction and use of "French theory" in English language accounting research, a phenomenon which has not only affected the field of accounting, but management and organization theory as well (Burrell, 1988; see also the journals Organization and Organization Studies), and in a manner even more evident the field of literary criticism (Cusset, 2008; Lamont, 1987), history (Megill, 1987) and sociology (Sallaz and Zavisca, 2007).