Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Qualitative management accounting research: rationale, pitfalls and potential A comment on Vaivio (2008)

Qualitative management accounting research: rationale, pitfalls and potential A comment on Vaivio... Purpose – This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio. Design/methodology/approach – The approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting. Findings – The paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question. Originality/value – The paper stresses the value of pluralism and inclusiveness in both methodological and method choices. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

Qualitative management accounting research: rationale, pitfalls and potential A comment on Vaivio (2008)

Loading next page...
 
/lp/emerald-publishing/qualitative-management-accounting-research-rationale-pitfalls-and-QV4DvGtupW

References (21)

Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1176-6093
DOI
10.1108/11766090810910236
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio. Design/methodology/approach – The approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting. Findings – The paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question. Originality/value – The paper stresses the value of pluralism and inclusiveness in both methodological and method choices.

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Oct 3, 2008

Keywords: Qualitative research; Management accounting

There are no references for this article.