Advocating a place-space duality for an accounting research agenda
本文提出会计研究应采用场所与空间的二元性（而非二元对立），借鉴人文地理学区分抽象空间与作为经验学习场所的概念，指出会计文献缺乏场所概念会限制研究范围，并呼吁未来研究关注会计在场所中的实践。
Purpose The paper proposes a place-space duality, rather than a dualism, for accounting research. Design/methodology/approach The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory. Findings The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research. Research limitations/implications The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures. Practical implications The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence. Originality/value The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.