Qualitative Research in Accounting and Management
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Qualitative research in accounting & management.
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Please note you do not have access to teaching notes, qualitative management accounting research: rationale, pitfalls and potential.
Qualitative Research in Accounting & Management
ISSN : 1176-6093
Article publication date: 7 March 2008
The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.
Design/methodology/approach
The paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.
The paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.
Practical implications
This is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.
Originality/value
The paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.
- Qualitative research
- Management accounting
Vaivio, J. (2008), "Qualitative management accounting research: rationale, pitfalls and potential", Qualitative Research in Accounting & Management , Vol. 5 No. 1, pp. 64-86. https://doi.org/10.1108/11766090810856787
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Copyright © 2008, Emerald Group Publishing Limited
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Qualitative Research in Accounting & Management is an international journal that publishes qualitative research investigating the interface of accounting and management/managerial work in different contexts and from various theoretical perspectives and that contributes to contemporary academic debates.
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Scope. Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management ...
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Abstract. This paper examines the positioning of qualitative research to date in the field of management accounting. It offers a critical reflection and an appraisal of its profile relative to the dominant positivist quantitative accounting research literature. In the accounting literature, management accounting research is arguably a leader in ...
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Rather than excluding outliers from a dataset, qualitative researchers are interested in these exceptions and often examine them in-depth in order to develop better understandings and generate new theories on how accounting develops, functions and influences behaviour.
Introduction. Doing qualitative field studies in management accounting is not a question of method but one of methodology, understood as a general approach to the study of research topics (Silverman, 1993). 2 Qualitative and positivistic researchers share many methods. Both may visit organisations in their chosen field, collect and analyse documents, calculate statistics, conduct interviews ...
Abstract. Purpose - The paper's aim is to reflect on the progress of the journal Qualitative Research in Accounting & Management since its inception in 2004. Design/methodology/approach - The ...
This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment and recounts the process followed with this special issue, before introducing the papers published in it.
Qualitative Research in Accounting & Management | Qualitative Research in Accounting & Management is an international research journal that publishes qualitative and interdisciplinary studies of ...
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Qualitative Research in Accounting and Management. 1. Ex-citable accounting and the development of pervasive innovation Introduction. Through this paper, we aim to explain accounting's excitable interactions with values in and of innovation. Drawing on Judith Butler's work (1993; 1997a; 2010) it is possible to understand how accounting ...
that the management accounting discipline is an applied research field "that should ultimately provide new insights for practice" (Ittner and Larcker, 2002, p. 788).
Journal: Qualitative Research in Accounting and Management Manuscript ID QRAM-05-2020-0067.R2 Manuscript Type: Original Article Keywords: Radical Constructivism, Deep Learning,, Qualitative Methodology, Teaching Cycle, Management Accounting Education Qualitative Research in Accounting and Management
Purpose - The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues ...
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As shown by Halabi et al. (2010), this can be challenging for an SME owner/manager. From a bank managers' or a control and support system designers' point of view, our findings illustrate the value of understanding the operational implications of the way in which a control and support system is configured.
Qualitative research on financial accounting - an emerging field. Darlene Himick, Gustav Johed, Christoph Pelger. The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special…. HTML.
The Process management study featured in Qualitative Research in Accounting & Management draws parallels with the field of Operations management. Qualitative Research in Accounting & Management explores issues in Public relations which can be linked to other research areas like Legitimacy, Public sector, Accountability and Audit.
Qualitative Research in Organizations and Management: An International Journal, 5(1), ... Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research, 10, 89‐118. Google Scholar. Kenefick D., Kirrane M. (2022). ... Delivering impact in management research: When does it really happen ...
Analyzing a certain strand of the literature may result in finding that it is incomplete and has missed several important aspects of the phenomenon. The advantage of such an analysis is pointing out future research avenues worthy of further inquiry (Locke and Golden-Biddle, 1997).Many reviews covering qualitative accounting research follow this approach, as their main purpose is to analyze a ...
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Purpose. The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for ...