۱- Introduction

۲- In writing a research undertaking

۳- In gaining acceptance of a research undertaking

۴- In situating the self in the research context

۵- In the renegotiation of the research context

۶- A reflection of self-reconstruction and communication

۷- Contribution to accounting research and conclusion

References

Abstract

Purpose: The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native English speaking and developing nations.

Design/methodology/approach: The paper highlights four early research settings: in writing a research undertaking, in gaining acceptance of a research undertaking, in situating the self in the research context and in the renegotiation of the research context.

Findings: The paper finds that although organisations offer a forum for a discussion of socialising form of accounting, organisational communication inverts many of the norms of academic etiquettes. It interrupts, takes statements out of context and challenges the academic claim of accounting as a language of business.

Introduction

Self-reconstruction has significant ground for the development of accounting as a field of inquiry. Literature in self-reconstruction provides rich insights into social investigations, which includes inquiries into professional values and the career roles of accountants (Parker and Warren, 2017), organisational identity (Taylor and Scapens, 2016) and accounting changes (Liguori and Steccolini, 2011). This is particularly true in organisations as the place where high levels of self-concern, materialism and self-centeredness drive accounting (Ma et al., 2015; Overall, 2016). Despite an extensive coverage of self-reconstruction in organisational accounting studies, there remains little detailed empirical work on the researcher-institution communication relationship especially concerning accessing an organisation for research inquiries. Early research inquiries or settings require effective communication, especially with interpersonal strategies. It begins by seeking a place for research, followed by identifying and securing respondents and ending with self-adjustment to accommodate the work environment and culture. For a researcher who views accounting in idea and perspective, and organisational communities who understand accounting in practice, self-reconstruction and personal communication are not simple.