Rethinking Accounting Research Through Postmodernism: Mapping Citation Networks And Intellectual Structure

This study examines the epistemic coherence and conceptual structure of postmodern accounting by analysing 220 scholarly publications through a dual lens of citation mapping and conceptual classification. Drawing on four interrelated theoretical strands—postmodernism, genealogy, deconstruction, and dialogic accounting—the research investigates whether postmodern accounting constitutes a fragmented discursive space or a cumulative, pluralistic intellectual tradition. Using bibliometric data from Web of Science and ScienceDirect, the study identifies key authors, highly cited publications, and patterns of conceptual convergence. The findings indicate the emergence of a discernible epistemic architecture, in which dialogic approaches have gained significant prominence in the past decade, while genealogical and postmodern foundations remain influential through the works of Foucault, Miller, and Hoskin. A small set of publications—such as Brown and Dillard, 2015 and Miller and O'Leary, 1987—function as epistemic hubs, bridging multiple paradigms and shaping the critical grammar of the field. By integrating heatmap visualizations and network diagrams, the analysis highlights a core–periphery structure in which multi-paradigm works act as conceptual anchors and reveal dynamic research trends. Overall, the study concludes that postmodern accounting is not dissolving into theoretical fragmentation but is consolidating into a reflexive, discursively rich, and pluralist field of inquiry.