دانلود Qualitative management accounting research: rationale, pitfalls and potential

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.