Methodology choices and the construction of facts: some implications from the sociology of scientific knowledge

This paper has two objectives: first, to provide a brief review of developments in the sociology of scientific knowledge (SSK); second to apply an aspect of SSK theorising which is concerned with the construction of scientific knowledge. The paper offers a review of the streams of thought which can be identified within SSK and then proceeds to illustrate the theoretic constructs introduced in the earlier discussion by analysing a particular contribution to the literature on research methodology in accounting and organisations studies. The paper chosen for analysis is titled “Middle Range Thinking”. The objective of this paper is not to argue that the approach used in this paper is invalid, but to seek to expose the rhetorical nature of the argumentation which is used by the author of the paper.