Theories for theorists or theories for practice? Liberating academic accounting research?

Concurs with much of Humphrey and Scapens’ opinions about promoting eclecticism in theory, but takes issues with points made about the nature of theory. Asserts that they fail to build on the “conditions of possibility” inherent in practice by their rejection of realism. Looks at the use of accounting in the public sector, and the apparent paradoxes found by Humphrey and Scapens, using the NHS as a case example. Concludes that liberating accounting should look beyond the eclectic use of social theories towards more practical interventions.