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Record W4293446202 · doi:10.2308/jmar-2019-504

Balancing Emic-Etic Tensions in the Field-, Head-, and Text-Work of Ethnographic Management Accounting Research

2022· article· en· W4293446202 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJournal of Management Accounting Research · 2022
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsConcordia UniversityYork University
Fundersnot available
KeywordsEmic and eticEthnographySociologyInsiderField (mathematics)EpistemologyAnthropologyPhilosophy

Abstract

fetched live from OpenAlex

ABSTRACT Ethnographers must balance the tensions between the emic and etic dimensions of research. For example, they must simultaneously become an emic insider of the group studied, while at the same time retain their analytical distance to remain an etic outsider. This article discusses how these tensions manifest in head-, field-, and text-work by reviewing 52 self-declared management accounting ethnographies published between 1997 and 2017. The review shows that there is an (over-)emphasis on a realist tale-telling approach, in which the author’s voice is almost always effaced as tale-tellers detach themselves from the tales being told. As alternatives, we highlight confessional and impressionist tale-telling approaches. Although all three approaches offer advantages for addressing the emic-etic balance, they also all involve sacrifices. Thus, we urge researchers to give deeper consideration to text-work choices in management accounting ethnographies.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.034
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Meta-epidemiology (narrow), Science and technology studies, Research integrity
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.131
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0340.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0060.010
Science and technology studies0.0020.000
Scholarly communication0.0010.001
Open science0.0020.004
Research integrity0.0000.002
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.053
GPT teacher head0.347
Teacher spread0.294 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it