ABSTRACT
Exploring the nomenclature and the intellectual traditions that delineate what is meant by ‘interpretivism’ in the context of accounting research reveals a continuing debate. A common position holds that there is a significant difference between interpretive and critical research, with some commentators arguing that they are different due to their distinct theoretical, methodological and ideological underpinnings. Other commentators take a more equivocal position, however, affirming that they are broadly the same, although while the terms can be used interchangeably there is a need to be consistent in using them in the piece of work at hand. Newcomers to the field may expect a convincing delineation or at least an attempt to minimise any unnecessary ambiguity, however.
