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Purpose – This is a rejoinder to Hoque et al. (2013) previously published in this journal. The purpose of this paper is to further elucidate and extend some of their key arguments related to the use of theoretical triangulation in accounting research. Design/methodology/approach – This is a conceptual discussion focusing on how the understanding of the notion of theoretical triangulation can be enhanced from a critical realist perspective. Findings – The author draws attention to some ambiguities in Hoque et al.’s (2013) reasoning and advance a critique of their rather under-developed conceptions of the relationship between ontology and epistemology, the epistemic premises influencing the choice of theories and the role of theories in conditioning empirical observations and scholarly knowledge claims. To address these issues the author advances a critical realist approach and discusses its implications for theoretical triangulation in accounting research. Originality/value – The paper contributes to the ongoing debate about theoretical pluralism in accounting research by explicating how critical realism may further such pluralism and the inter-disciplinary accounting research project more generally. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated with such research can be alleviated whilst engendering politically engaged scholarship aimed at facilitating processes of emancipation in organisational fields. Design/methodology/approach – The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional and critical research approaches in a paradigmatically consistent way. Findings – Extant accounting research combining institutional and critical theories has not dealt effectively with the partly inter-related problems of ontological drift (i.e. misalignment of ontological assumptions and epistemological commitments) and the conflation of notions of agency and structure. If such problems remain unaddressed institutional research aimed at generating politically engaged scholarship and human emancipation is unlikely to progress in a paradigmatically consistent direction. Recommendations for how to address these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation. Originality/value – The paper reviews an emerging body of research seeking to radicalise institutional accounting research and enhance its contributions to democratic debate in organisations and society. It also outlines how some pertinent paradigmatic tensions associated with such research may be addressed. [ABSTRACT FROM AUTHOR]