The influence of neoliberal economics on small business accounting research: A critical evaluation of agendas and methodologies

Abstract

This article contributes to current debates on agendas and methodologies in small business research by critiquing small business accounting research paradigms within the context of contemporary neoliberal economic policy. Published research is critically examined; it is then argued that a hegemonic neoliberal economic discourse of entrepreneurship has resulted in a narrow research focus and a restricted use of methodologies. We suggest that there is both an economic and an epistemological rationale for more research which focuses on the broader social and political context of accounting within small businesses, rather than a narrow focus on accounting’s role in business growth. The question of appropriate methodology for future research is raised. The limitations of a predominantly quantitative, survey-based and normative approach are discussed and the potential benefits of alternative methodologies are explored.