Research methods in accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Sage Publ.
2003
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Table of contents Inhaltsverzeichnis |
| Physical Description: | XIV, 241 S. |
| ISBN: | 0761971467 0761971475 |
Staff View
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| 245 | 1 | 0 | |a Research methods in accounting |c Malcolm Smith |
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Record in the Search Index
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| adam_text | Contents
List of Figures xi
List of Tables xii
Acknowledgements xiii
Preface xiv
1 Introduction and Overview 1
Theory as testable explanation 6
A critical approach to accounting research 8
2 Developing the Research Idea 16
The research sequence 16
Emergence of the research topic 20
Conceptual frameworks 24
The structure of DNA: the development of new theory 30
The Bradman problem: the development of new strategies 31
The longitude problem: implementing solutions 34
Strategic management accounting 36
3 Theory, Literature and Hypotheses 39
Sources of theory 39
Searching the literature 47
Modelling the relationship 47
Developing the hypotheses 52
Validity concerns 53
4 Data Collection and Analysis 55
Sample selection 56
Measurement issues 56
Data management 59
Descriptive statistics 60
Differences in sample means 64
Measures of association 69
Analysis of variance 73
Multivariate model building 75
5 Research Ethics in Accounting 91
The ethics quiz 92
Informed consent 95
Ethical guidelines 97
6 Experimental Research 100
The problem statement 101
Theory and context 101
Experimental design 104
The validity trade off 108
Quasi experimental research 113
7 Survey Research 117
Mail surveys 117
Design and planning issues 120
Pilot testing 122
Data collection 123
Measurement error 126
Interview methods 128
8 Fieldwork 131
Case study methods 134
The qualitative analysis protocol 136
Grounded theory 139
Verbal protocol analysis 140
9 Archival Research 142
Cross section data 143
Time series data 144
The validity trade off in archival research 146
Content analysis 147
Critical analysis 150
10 Supervision and Examination Processes 152
The role of the supervisor 153
Examiner profiles 159
The examination process 160
11 Turning Research into Publications 165
Why publish? 165
Where to publish? 166
What to publish? 172
How to publish? 176
Concluding remarks 179
Appendix 1: Ranking of Accounting Journals 180
Appendix 2: Sample Paper (1) 182
Appendix 3: Sample Paper (2) 202
References 209
Index 230
List of Figures
Figure 2.1 The research sequence 17
Figure 2.2 The positivist approach 19
Figure 2.3 Alternative research methods 20
Figure 2.4 Kolb s Learning Cycle 25
Figure 2.5 The deductive process 26
Figure 2.6 The conceptual schema 26
Figure 2.7 Measurement issues 28
Figure 2.8 The Harvey Jones approach to problem solving 37
Figure 2.9 Generalised process improvement sequence 37
Figure 3.1 Searching for construct validity 41
Figure 3.2 Voluntary disclosure and reciprocal causality 48
Figure 3.3 Intervening variables and causality 49
Figure 3.4 Non financial focus as an intervening variable 49
Figure 3.5 Moderated causal relationship 49
Figure 3.6 Size, industry and culture moderating performance 50
Figure 3.7 Influence of extraneous variables 50
Figure 3.8 Economic conditions as extraneous variables 51
Figure 3.9 Multiple independent variables 51
Figure 3.10 Modelling the recruitment process 52
Figure 4.1 Significance of test of proportion 62
Figure 4.2 x2~test f°r difference in frequencies 63
Figure 4.3 Test of significance of correlation coefficient 65
Figure 4.4 t test for difference in means 66
Figure 4.5 t test for paired case difference in means 67
Figure 4.6 Mann Whitney U test for difference in means 68
Figure 4.7 Product moment correlation coefficient (Pearson s r) 70
Figure 4.8 Coefficient of rank correlation (Spearman s rho) 71
Figure 4.9 Measure of association within contingency tables 72
Figure 4.10 One way analysis of variance (ANOVA) 74
Figure 4.11 The Kruskal Wallis multiple sample test 76
Figure 4.12 Summary of regression results for charity
shops case study 82
List of Tables
Table 1.1 Three alternative approaches 5
Table 4.1 Summary of significance tests by measurement level 62
Table 4.2 Measures of association by measurement level 70
Table 4.3 ANOVA summary table 75
Table 4.4 Summary of multivariate model building methods
by measurement level 77
Table 10.1 Expectations of supervisor and candidate 155
|
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| indexdate | 2024-07-09T19:16:53Z |
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| isbn | 0761971467 0761971475 |
| language | English |
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| physical | XIV, 241 S. |
| publishDate | 2003 |
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| publishDateSort | 2003 |
| publisher | Sage Publ. |
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| spelling | Smith, Malcolm Verfasser aut Research methods in accounting Malcolm Smith 1. publ. London u.a. Sage Publ. 2003 XIV, 241 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité - Recherche - Méthodologie Onderzoeksmethoden gtt Accounting -- Research -- Methodology Forschungsmethode (DE-588)4155046-8 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Forschungsmethode (DE-588)4155046-8 s DE-604 http://www.loc.gov/catdir/toc/fy038/2002115919.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010454076&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Smith, Malcolm Research methods in accounting Accounting gtt Comptabilité - Recherche - Méthodologie Onderzoeksmethoden gtt Accounting -- Research -- Methodology Forschungsmethode (DE-588)4155046-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4155046-8 (DE-588)4048732-5 |
| title | Research methods in accounting |
| title_auth | Research methods in accounting |
| title_exact_search | Research methods in accounting |
| title_full | Research methods in accounting Malcolm Smith |
| title_fullStr | Research methods in accounting Malcolm Smith |
| title_full_unstemmed | Research methods in accounting Malcolm Smith |
| title_short | Research methods in accounting |
| title_sort | research methods in accounting |
| topic | Accounting gtt Comptabilité - Recherche - Méthodologie Onderzoeksmethoden gtt Accounting -- Research -- Methodology Forschungsmethode (DE-588)4155046-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Comptabilité - Recherche - Méthodologie Onderzoeksmethoden Accounting -- Research -- Methodology Forschungsmethode Rechnungswesen |
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