Critical reflections on Laughlin's middle range research approach: Language not mysterious?

Professor Richard Laughlin is renowned for applying critical insights from the German philosopher, Jurgen Habermas. His middle range research approach has explored many accounting problems such as public–private partnerships, health care reforms and how accounting impacts cultural issues. Laughlin's work re-conceptualises accountability in terms of cultural analysis, language and systems theory. Users of his work may encounter issues associated with: (1) understanding how to judge assertoric statements concerning various truth claims; (2) exploring the dichotomy between the secular and sacred; and (3) examining whether language simply designates meaning or opens us to interpretive new pathways.

► This paper analyses Laughlin's work on middle range research in accounting.
► The argument analyses the theoretical logic on which Laughlin analysed private partnerships, health care reforms and cultural issues.
► Charles Taylor's work on interpretivism is contrasted to re-conceptualise accountability in terms of cultural analysis, language and systems theory.
► Judgement and claims to claims; the dichotomy between the secular and sacred; whether language designates meaning or opens us to interpretive new pathways.