Methodological issues in accounting research: theories, methods and issues
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
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London
Spiramus Press
2006
|
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | XIX, 538 S. graph. Darst. |
| ISBN: | 1904905129 1904905137 |
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| 245 | 1 | 0 | |a Methodological issues in accounting research |b theories, methods and issues |c ed. by Zahirul Hoque |
| 264 | 1 | |a London |b Spiramus Press |c 2006 | |
| 300 | |a XIX, 538 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804137165263732736 |
|---|---|
| adam_text | CONTENTS
CONTENTS
......................................................................................................................
iii
PREFACE
...........................................................................................................................
x
About the
Editor
..............................................................................................................
xi
Notes on the Contributors
.............................................................................................xii
Reviewers of the book
...................................................................................................xix
1
INTRODUCTION ZahirulHoque
__________________________________1
1.
Introduction
.............................................................................................................1
2.
Positivistic Perspectives
.........................................................................................1
3.
Naturalistic Research Approach
...........................................................................2
4.
Institutional and Contextual Perspectives
..........................................................3
5.
Critical Perspectives
...............................................................................................3
6.
Research Strategies and Data Analysis
................................................................4
7.
Ethical Issues
...........................................................................................................4
8.
Publishing Research Work
....................................................................................4
References
..........................................................................................................................4
PART I POSITIVISTIC PERSPECTIVES
2
RATIONAL CHOICE THEORY Jodie Moll and Zahtrul
Hoque
___________7
1.
Introduction
.............................................................................................................7
2.
The Rational Decision Making Process
...............................................................7
3.
Bounded Rationality
..............................................................................................9
4.
Extending the Theory to Modern Organisations
.............................................10
5.
Management Accounting and RCT
....................................................................12
6.
Utilising RCT in Accounting Research
..............................................................13
7.
Concluding Remarks
............................................................................................14
References
........................................................................................................................15
3
THE HUMAN RELATIONS THEORY ZahirulHoque
_________________19
1.
Introduction
...........................................................................................................19
2.
The Meaning of Human Relations
.....................................................................19
3.
Human Relations Movement
..............................................................................20
4.
Human Relations and Organisational Behaviour
............................................26
5.
Accounting and Human Behaviour
..............................................................»... 29
6.
Human Relations Factors and Psychology-Based Budgeting Research
........29
7.
Conclusion
.............................................................................................................31
References
........................................................................................................................32
4
THEORISING AND TESTING FIT IN CONTINGENCY RESEARCH ON
MANAGEMENT CONTROL SYSTEMS Robert Chenhatt and
Christopher Chapman
..................................................................35
1.
Introduction
...........................................................................................................35
2.
Selection Fit
...........................................................................................................38
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
iii
CONTENTS
3.
Interaction Fit
........................................................................................................39
4.
Systems Fit
.............................................................................................................48
5.
Concluding Comments
........................................................................................50
References
........................................................................................................................52
5
AGENCY THEORY AND ACCOUNTING RESEARCH: AN OVERVIEW OF
SOME CONCEPTUAL AND EMPIRICAL ISSUES
Nava Subramaniam
..........55
1.
Introduction
...........................................................................................................55
2.
Agency Theory Overview
...................................................................................57
3.
Strategies to Mitigate Agency Problems
...........................................................61
4.
Comparison of Research Branches
.....................................................................64
5.
Directions for Future Research
...........................................................................75
6.
Conclusions
...........................................................................................................77
References
........................................................................................................................77
6
TRANSACTION COST ECONOMICS GOVERNANCE AND CONTROL
DECISIONS Julian Jones
..................................................................................................83
1.
Introduction
...........................................................................................................83
2.
Transaction Cost Predictions
..............................................................................86
3.
Transaction Cost Principles in Management Accounting Research
..............89
4.
Conclusion
.............................................................................................................98
References
......................................................................................................................100
7
STRATEGIC CHOICE AND MANAGEMENT CONTROL SYSTEMS: A
REVIEW OF THEORIES AND CHALLENGES FOR DEVELOPMENT
BillNixon
-----------------------------------------------------------------------------105
1.
Introduction
.........................................................................................................105
2.
Perspectives of Strategy
.....................................................................................106
3.
The Strategy-Control Interface
.........................................................................
Ill
4.
Some Challenges for MCS Development
........................................................114
5.
Conclusion
...........................................................................................................118
References
......................................................................................................................119
PARTII
NATURALISTIC RESEARCH APPROACH
8
GROUNDED THEORY: A THEORY DISCOVERY METHOD FOR
ACCOUNTING RESEARCH Joanne lee, Hector Perara andAsheqRahman.^29
Î.
Introduction
.........................................................................................................130
2.
Towards a Naturalistic Approach to Research
...............................................131
3.
Grounded Theory Method
................................................ 135
4.
Procedures and Techniques of the Grounded Theory Metiiod
....................136
5.
The Resulting Theory
___............................................................................141
6.
Evaluative Criteria
.........................................................................................142
7.
Pitfalls of the Approach
.....................................................................................
I43
8.
Divergence of Grounded Theory Method.
144
9.
Application of Grounded Theory
............................................... 146
iv
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
...............
CONTENTS
10.
Summary and Conclusion
.................................................................................151
References
......................................................................................................................154
PART III INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES
9
LEGITIMACY THEORY Craig Deegan
......................................................................161
1.
Introduction and Overview
..............................................................................161
2.
What is Organisational Legitimacy?
................................................................162
3.
What Sort of a Theory is Legitimacy Theory?
................................................166
4.
The Relevance of the Notion of a Social Contract
.......................................169
5.
Who Confers Legitimacy, and Do All Entities Need It?
................................171
6.
If Legitimacy is Threatened, What Strategies Might an organisation Adopt?
.
...............................................................................................................................172
7.
Empirical Tests of Legitimacy Theory
.............................................................175
8.
Concluding Comments
......................................................................................178
References
......................................................................................................................179
10
INSTITUTIONAL THEORY Jodie Moll, John Burns and Maria Major
_____183
1.
Introduction
.........................................................................................................183
2.
Variants of Institutional Theory
.......................................................................184
3.
Institutional Research in Accounting
...............................................................188
4.
A Future Research Agenda for Understanding Accounting as an
Institutional Practice
.....................................................................................................196
5.
Concluding Remarks
..........................................................................................198
References
......................................................................................................................199
U
STAKEHOLDER THEORY Manzurul
Alam
___________________________207
1.
Introduction
.........................................................................................................207
2.
Basis of Stakeholder Theory
..............................................................................208
3.
Stakeholder Theories of the Firm
.....................................................................210
5.
Stakeholder Accountability
...............................................................................213
6.
Accounting under Stakeholder Perspectives
..................................................214
7.
Performance Reporting from Stakeholder Perspectives
...............................215
8.
Organisational Governance from Stakeholder Perspectives
........................217
9.
Conclusion
...........................................................................................................218
References
......................................................................................................................219
12
INTERPREnNG MANAGEMENT ACCOUmiNG SYSTEMS WITHIN
PROCESSES OF ORGANISATIONAL CHANGE
Cristiano Busco________
223
1.
Introduction
.........................................................................................................223
2.
Exploring Management Accounting Change in its Organisational Context....
...............................................................................................................................225
3.
Insights From Alternative Management Accounting Research
.................227
4.
Interpreting Management Accounting Change: An Institutional Model
... 234
5.
Final remarks
.......................................................................................................239
References
.........................................................................................·............................240
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
v
CONTENTS
PART IV CRITICAL PERSPECTIVES
13
CRITICAL THEORY Robin
Rostender......................................................................247
1.
Introduction
.........................................................................................................247
2.
The Critical Theory Tradition
...........................................................................248
3. Habermas
on Knowledge and Interests
..........................................................251
4.
The Critical Turn in Accounting Research
......................................................253
5.
Installing a Critical Theory Perspective
...........................................................254
6.
Recapturing the Emancipatory Intent
.............................................................260
7.
In Summary: Seven things you need to know about Critical Theory
.........264
8.
Postscript: Suggestions for Future Research
...................................................266
References
......................................................................................................................267
14
THE LABOUR PROCESS Jesse
Otilará.
..................................................................271
1.
Introduction
.........................................................................................................271
2.
The Labor Process
...............................................................................................272
3.
Current Critique
.................................................................................................275
4.
Applications in the Accounting Literature
.....................................................277
5.
Future Research Considerations
.......................................................................282
6.
Closing Comments
.............................................................................................283
References
......................................................................................................................285
15
GANDHIAN-VEDIC PARADIGM: THEORISING SUSTAINABLE
DEVELOPMENT
Kala
Samvanamuthu
..................................................................291
1.
Introduction
.........................................................................................................291
2.
Theory of Swaraj and Satyagraha: The
Advaiüc
Vedic
Connection
............301
3.
Gandhian-Vedz c Responsibility Illustrated
......................................................312
4.
The Gandhian-
Vedic
Paradigm: Tools for engaging with the Sustainability
Discourse
........................................................................................................................314
5.
Gandhian-
Vedic
Accountability: The Square of Sustainable Development
318
6.
Conclusion
...........................................................................................................332
Glossary of Sanskrit terms commonly used in this chapter
....................................332
References
......................................................................................................................333
16
POWER AND ACCOUNTING: A GUIDE TO CRITICAL RESEARCH
Danture Wickrantansinghe
.........................................................339
1.
Introduction
.........................................................................................................339
2.
What is Power?
...................................................................................................340
3.
Frameworks of Power
........................................................................................341
4.
Power and Accounting
......................................................................................345
5.
Way Forward
......................................................................................................354
References
......................................................................................................................356
VI
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
CONTENTS
PART
V
RESEARCH STRATEGIES
AND DATA ANALYSIS
17
CASE STUDIES AND
ACTION RESEARCH Zahtrul
Hoque,
Carol Adams and
Patty McNtcholas
...............................................................................................................361
1.
Introduction
.........................................................................................................361
2.
The Case Study Approach.................................................................................
362
4.
Components of a Case Study
............................................................................364
5.
Criticisms of Case Study Approaches
.............................................................365
6.
Action Research
..................................................................................................365
7.
Features of Action Research
..............................................................................366
8.
Criticisms of Action Research
...........................................................................368
9.
Conclusion
...........................................................................................................369
References
......................................................................................................................369
18
THE
QUALITATIVE
RESEARCH TRADITION Jodie Moll, Maria Major and
Zahirul Hoque
....................................................................................................................375
1.
Introduction
.........................................................................................................375
2.
The Qualitative Landscape
................................................................................376
3.
Closing the Gap between Practice and the Textbooks
..................................378
4.
Making the Link between your Philosophical Assumptions and
Determining the Appropriate Research Method(s)
.................................................379
5.
Research Methods Providing Qualitative Evidence
......................................382
6.
The Field Research Process
...............................................................................384
7.
Summary
.............................................................................................................394
References
......................................................................................................................394
19
PROTOCOL ANALYSIS David Campbell.
_________________________.399
1.
Introduction
.........................................................................................................399
2.
Epistemologica!
Context
....................................................................................401
3.
Protocol Analysis in Accounting Research: Issues Explored
.......................403
4.
Protocol Analysis in Accounting Research: Method Issues and Limitations
...
...............................................................................................................................405
5.
Further Research
.................................................................................................407
References
......................................................................................................................408
20
HNANCIAL RATIOS IN QUANTITATIVE DATA ANALYSIS: A PRACTICAL
GUIDE
Susanne
Trimbath
__________________________.---------------411
1.
Introduction
.........................................................................................................411
2.
Accessing Financial Statement Data
................................................................412
3.
Selecting Firms
....................................................................................................413
4.
Time-Series Versus Static Analysis
..................................................................414
5.
Selecting Profitability Measures
.......................................................................415
6.
Pitfalls in Financial Ratios
.................................................................................415
7.
Rising ROE with Falling Income
......................................................................416
8.
Disasters with Negative Equity and Negative Earnings
...............................417
9.
Deceptions in Significance
.................................................................................418
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
vii
CONTENTS
10. Sample
Bias.........................................................................................................
419
11.
Other
Problems
with
Negative
Equity
............................................................420
12.
Academic Usage of Equity
................................................................................421
13.
Conclusion
...........................................................................................................422
References
......................................................................................................................424
21
CONDUCTING SURVEY RESEARCH IN MANAGEMENT ACCOUNTING
Jamal
A. Nazari,
Theresa J.B. Kline ana Irene M.
Herremans
...................................427
1.
Introduction
.....................................................................................................427
2.
Boundary Conditions for Designing Questions for Man Surveys
...............428
3.
Section
1:
Methodological Procedures
.............................................................429
4.
Section
2:
Empirical Evaluation of Accounting Survey Research
................437
5.
Conclusions, Problems and Recommendations
.............................................451
References
......................................................................................................................453
22
RELIABILITY AND VALIDITY IN FIELD STUDY RESEARCH
Anne ML Lillis
.......................................................................................................................461
1.
Introduction
.........................................................................................................461
2.
Defining Case Study/Field Research
................................................................462
3.
Validity in Field Research
.................................................................................463
4.
Reliability in Field Research
..............................................................................469
5.
Conclusion
...........................................................................................................473
References
......................................................................................................................474
23 TRIANGULATION
APPROACHES TO ACCOUNTING RESEARCH
Trevor Hopper and Zahirul Hoque.....................................
..............................................477
1.
Introduction
.........................................................................................................477
2.
Meaning of
Triangulation..................................................................................478
3.
Forms of
Triangulations
....................................................................................478
4.
Limitations of
Triangulation
Approaches
.......................................................483
5.
Conclusions
.........................................................................................................483
References
......................................................................................................................483
PART VI ETHICAL ISSUES
24
DEALING WITH HUMAN ETHICAL ISSUES IN RESEARCH: SOME ADVICE
Zahirul
Hoque
...............................................____........................................................487
1.
Introduction
.........................................................................................................487
2.
Basic Ethical Principles
......................................................................................488
3.
Ethical Requirements in Human Subjects Research
......................................489
4.
Application for Human Ethics Approval
-
Some Tips
..................................491
5.
Some Examples
...................................................................................................493
6.
Conclusion
...........................................................................................................494
Appendix
1:
PLAIN LANGUAGE STATEMENT
....................................................495
Appendix
2:
CONSENT FORM
-
For Organisations
...............................................496
References and Further Suggested Reading
..................................................................497
viii
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
CONTENTS
25
METHODOLOGICAL ISSUES
REGARDING
RESEARCH ON
ACCOUNTING
ETHICS
С.
Richard Baker
..............................................................................................499
1.
Introduction
.........................................................................................................499
2.
Traditional History and the Public Accounting Profession
..........................501
3.
New History and Critique of the Public Accounting Profession
.................501
4.
Social Science Approaches to Research on Accounting Ethics
.....................502
5.
The Theory of Moral Development and Research on Accounting Ethics...
507
6.
Conclusion
...........................................................................................................510
References
......................................................................................................................510
PART
VII
PUBLISHING RESEARCH
26
PUBLISHING IN ACADEMIC ACCOUNTING: PRACTICAL ADVICE AND
HEALTHY ICONOCLASM Timothy J. Fogarty
........................................................515
1.
Introduction
.........................................................................................................515
2.
Contexts of Scholarship
.....................................................................................516
3.
Personal Assumptions
.......................................................................................517
4.
Project Conceptualisation
..................................................................................517
5.
Data
......................................................................................................................519
6.
Theory
..................................................................................................................521
7.
Analysis
...............................................................................................................522
8.
Writing
.................................................................................................................524
9.
Pulling the Trigger: Journal Submission
.........................................................526
10.
Revise and Resubmit
..........................................................................................528
11.
Moving on
...........................................................................................................530
12.
A Note on Co-authors
........................................................................................532
13.
Managing the Portfolio
......................................................................................533
14.
Conclusion
...........................................................................................................533
References
......................................................................................................................534
INDEX
............................................................................................................................535
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
ix
|
| adam_txt |
CONTENTS
CONTENTS
.
iii
PREFACE
.
x
About the
Editor
.
xi
Notes on the Contributors
.xii
Reviewers of the book
.xix
1
INTRODUCTION ZahirulHoque
_1
1.
Introduction
.1
2.
Positivistic Perspectives
.1
3.
Naturalistic Research Approach
.2
4.
Institutional and Contextual Perspectives
.3
5.
Critical Perspectives
.3
6.
Research Strategies and Data Analysis
.4
7.
Ethical Issues
.4
8.
Publishing Research Work
.4
References
.4
PART I POSITIVISTIC PERSPECTIVES
2
RATIONAL CHOICE THEORY Jodie Moll and Zahtrul
Hoque
_7
1.
Introduction
.7
2.
The Rational Decision Making Process
.7
3.
Bounded Rationality
.9
4.
Extending the Theory to Modern Organisations
.10
5.
Management Accounting and RCT
.12
6.
Utilising RCT in Accounting Research
.13
7.
Concluding Remarks
.14
References
.15
3
THE HUMAN RELATIONS THEORY ZahirulHoque
_19
1.
Introduction
.19
2.
The Meaning of Human Relations
.19
3.
Human Relations Movement
.20
4.
Human Relations and Organisational Behaviour
.26
5.
Accounting and Human Behaviour
.». 29
6.
Human Relations Factors and Psychology-Based Budgeting Research
.29
7.
Conclusion
.31
References
.32
4
THEORISING AND TESTING FIT IN CONTINGENCY RESEARCH ON
MANAGEMENT CONTROL SYSTEMS Robert Chenhatt and
Christopher Chapman
.35
1.
Introduction
.35
2.
Selection Fit
.38
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
iii
CONTENTS
3.
Interaction Fit
.39
4.
Systems Fit
.48
5.
Concluding Comments
.50
References
.52
5
AGENCY THEORY AND ACCOUNTING RESEARCH: AN OVERVIEW OF
SOME CONCEPTUAL AND EMPIRICAL ISSUES
Nava Subramaniam
.55
1.
Introduction
.55
2.
Agency Theory Overview
.57
3.
Strategies to Mitigate Agency Problems
.61
4.
Comparison of Research Branches
.64
5.
Directions for Future Research
.75
6.
Conclusions
.77
References
.77
6
TRANSACTION COST ECONOMICS GOVERNANCE AND CONTROL
DECISIONS Julian Jones
.83
1.
Introduction
.83
2.
Transaction Cost Predictions
.86
3.
Transaction Cost Principles in Management Accounting Research
.89
4.
Conclusion
.98
References
.100
7
STRATEGIC CHOICE AND MANAGEMENT CONTROL SYSTEMS: A
REVIEW OF THEORIES AND CHALLENGES FOR DEVELOPMENT
BillNixon
-----------------------------------------------------------------------------105
1.
Introduction
.105
2.
Perspectives of Strategy
.106
3.
The Strategy-Control Interface
.
Ill
4.
Some Challenges for MCS Development
.114
5.
Conclusion
.118
References
.119
PARTII
NATURALISTIC RESEARCH APPROACH
8
GROUNDED THEORY: A THEORY DISCOVERY METHOD FOR
ACCOUNTING RESEARCH Joanne lee, Hector Perara andAsheqRahman.^29
Î.
Introduction
.130
2.
Towards a Naturalistic Approach to Research
.131
3.
Grounded Theory Method
. 135
4.
Procedures and Techniques of the Grounded Theory Metiiod
.136
5.
The Resulting Theory
_.141
6.
Evaluative Criteria
.142
7.
Pitfalls of the Approach
.
I43
8.
Divergence of Grounded Theory Method.
144
9.
Application of Grounded Theory
. 146
iv
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
.
CONTENTS
10.
Summary and Conclusion
.151
References
.154
PART III INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES
9
LEGITIMACY THEORY Craig Deegan
.161
1.
Introduction and Overview
.161
2.
What is Organisational Legitimacy?
.162
3.
What Sort of a Theory is Legitimacy Theory?
.166
4.
The Relevance of the Notion of a 'Social Contract"
.169
5.
Who Confers Legitimacy, and Do All Entities Need It?
.171
6.
If Legitimacy is Threatened, What Strategies Might an organisation Adopt?
.
.172
7.
Empirical Tests of Legitimacy Theory
.175
8.
Concluding Comments
.178
References
.179
10
INSTITUTIONAL THEORY Jodie Moll, John Burns and Maria Major
_183
1.
Introduction
.183
2.
Variants of Institutional Theory
.184
3.
Institutional Research in Accounting
.188
4.
A Future Research Agenda for Understanding Accounting as an
Institutional Practice
.196
5.
Concluding Remarks
.198
References
.199
U
STAKEHOLDER THEORY Manzurul
Alam
_207
1.
Introduction
.207
2.
Basis of Stakeholder Theory
.208
3.
Stakeholder Theories of the Firm
.210
5.
Stakeholder Accountability
.213
6.
Accounting under Stakeholder Perspectives
.214
7.
Performance Reporting from Stakeholder Perspectives
.215
8.
Organisational Governance from Stakeholder Perspectives
.217
9.
Conclusion
.218
References
.219
12
INTERPREnNG MANAGEMENT ACCOUmiNG SYSTEMS WITHIN
PROCESSES OF ORGANISATIONAL CHANGE
Cristiano Busco_
223
1.
Introduction
.223
2.
Exploring Management Accounting Change in its Organisational Context.
.225
3.
Insights From 'Alternative' Management Accounting Research
.227
4.
Interpreting Management Accounting Change: An Institutional Model
. 234
5.
Final remarks
.239
References
.·.240
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
v
CONTENTS
PART IV CRITICAL PERSPECTIVES
13
CRITICAL THEORY Robin
Rostender.247
1.
Introduction
.247
2.
The Critical Theory Tradition
.248
3. Habermas
on Knowledge and Interests
.251
4.
The Critical Turn in Accounting Research
.253
5.
Installing a Critical Theory Perspective
.254
6.
Recapturing the Emancipatory Intent
.260
7.
In Summary: Seven things you need to know about Critical Theory
.264
8.
Postscript: Suggestions for Future Research
.266
References
.267
14
THE LABOUR PROCESS Jesse
Otilará.
.271
1.
Introduction
.271
2.
The Labor Process
.272
3.
Current Critique
.275
4.
Applications in the Accounting Literature
.277
5.
Future Research Considerations
.282
6.
Closing Comments
.283
References
.285
15
GANDHIAN-VEDIC PARADIGM: THEORISING SUSTAINABLE
DEVELOPMENT
Kala
Samvanamuthu
.291
1.
Introduction
.291
2.
Theory of Swaraj and Satyagraha: The
Advaiüc
Vedic
Connection
.301
3.
Gandhian-Vedz'c Responsibility Illustrated
.312
4.
The Gandhian-
Vedic
Paradigm: Tools for engaging with the Sustainability
Discourse
.314
5.
Gandhian-
Vedic
Accountability: The Square of Sustainable Development
318
6.
Conclusion
.332
Glossary of Sanskrit terms commonly used in this chapter
.332
References
.333
16
POWER AND ACCOUNTING: A GUIDE TO CRITICAL RESEARCH
Danture Wickrantansinghe
.339
1.
Introduction
.339
2.
What is Power?
.340
3.
Frameworks of Power
.341
4.
Power and Accounting
.345
5.
Way Forward
.354
References
.356
VI
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
CONTENTS
PART
V
RESEARCH STRATEGIES
AND DATA ANALYSIS
17
CASE STUDIES AND
ACTION RESEARCH Zahtrul
Hoque,
Carol Adams and
Patty McNtcholas
.361
1.
Introduction
.361
2.
The Case Study Approach.
362
4.
Components of a Case Study
.364
5.
Criticisms of Case Study Approaches
.365
6.
Action Research
.365
7.
Features of Action Research
.366
8.
Criticisms of Action Research
.368
9.
Conclusion
.369
References
.369
18
THE
QUALITATIVE
RESEARCH TRADITION Jodie Moll, Maria Major and
Zahirul Hoque
.375
1.
Introduction
.375
2.
The Qualitative Landscape
.376
3.
Closing the Gap between Practice and the Textbooks
.378
4.
Making the Link between your Philosophical Assumptions and
Determining the Appropriate Research Method(s)
.379
5.
Research Methods Providing Qualitative Evidence
.382
6.
The Field Research Process
.384
7.
Summary
.394
References
.394
19
PROTOCOL ANALYSIS David Campbell.
_.399
1.
Introduction
.399
2.
Epistemologica!
Context
.401
3.
Protocol Analysis in Accounting Research: Issues Explored
.403
4.
Protocol Analysis in Accounting Research: Method Issues and Limitations
.
.405
5.
Further Research
.407
References
.408
20
HNANCIAL RATIOS IN QUANTITATIVE DATA ANALYSIS: A PRACTICAL
GUIDE
Susanne
Trimbath
_.---------------411
1.
Introduction
.411
2.
Accessing Financial Statement Data
.412
3.
Selecting Firms
.413
4.
Time-Series Versus Static Analysis
.414
5.
Selecting Profitability Measures
.415
6.
Pitfalls in Financial Ratios
.415
7.
Rising ROE with Falling Income
.416
8.
Disasters with Negative Equity and Negative Earnings
.417
9.
Deceptions in Significance
.418
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
vii
CONTENTS
10. Sample
Bias.
419
11.
Other
Problems
with
Negative
Equity
.420
12.
Academic Usage of Equity
.421
13.
Conclusion
.422
References
.424
21
CONDUCTING SURVEY RESEARCH IN MANAGEMENT ACCOUNTING
Jamal
A. Nazari,
Theresa J.B. Kline ana Irene M.
Herremans
.427
1.
Introduction
.427
2.
Boundary Conditions for Designing Questions for Man Surveys
.428
3.
Section
1:
Methodological Procedures
.429
4.
Section
2:
Empirical Evaluation of Accounting Survey Research
.437
5.
Conclusions, Problems and Recommendations
.451
References
.453
22
RELIABILITY AND VALIDITY IN FIELD STUDY RESEARCH
Anne ML Lillis
.461
1.
Introduction
.461
2.
Defining Case Study/Field Research
.462
3.
Validity in Field Research
.463
4.
Reliability in Field Research
.469
5.
Conclusion
.473
References
.474
23 TRIANGULATION
APPROACHES TO ACCOUNTING RESEARCH
Trevor Hopper and Zahirul Hoque.
.477
1.
Introduction
.477
2.
Meaning of
Triangulation.478
3.
Forms of
Triangulations
.478
4.
Limitations of
Triangulation
Approaches
.483
5.
Conclusions
.483
References
.483
PART VI ETHICAL ISSUES
24
DEALING WITH HUMAN ETHICAL ISSUES IN RESEARCH: SOME ADVICE
Zahirul
Hoque
._.487
1.
Introduction
.487
2.
Basic Ethical Principles
.488
3.
Ethical Requirements in Human Subjects Research
.489
4.
Application for Human Ethics Approval
-
Some Tips
.491
5.
Some Examples
.493
6.
Conclusion
.494
Appendix
1:
PLAIN LANGUAGE STATEMENT
.495
Appendix
2:
CONSENT FORM
-
For Organisations
.496
References and Further Suggested Reading
.497
viii
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
CONTENTS
25
METHODOLOGICAL ISSUES
REGARDING
RESEARCH ON
ACCOUNTING
ETHICS
С.
Richard Baker
.499
1.
Introduction
.499
2.
Traditional History and the Public Accounting Profession
.501
3.
New History and Critique of the Public Accounting Profession
.501
4.
Social Science Approaches to Research on Accounting Ethics
.502
5.
The Theory of Moral Development and Research on Accounting Ethics.
507
6.
Conclusion
.510
References
.510
PART
VII
PUBLISHING RESEARCH
26
PUBLISHING IN ACADEMIC ACCOUNTING: PRACTICAL ADVICE AND
HEALTHY ICONOCLASM Timothy J. Fogarty
.515
1.
Introduction
.515
2.
Contexts of Scholarship
.516
3.
Personal Assumptions
.517
4.
Project Conceptualisation
.517
5.
Data
.519
6.
Theory
.521
7.
Analysis
.522
8.
Writing
.524
9.
Pulling the Trigger: Journal Submission
.526
10.
Revise and Resubmit
.528
11.
Moving on
.530
12.
A Note on Co-authors
.532
13.
Managing the Portfolio
.533
14.
Conclusion
.533
References
.534
INDEX
.535
METHODOLOGICAL ISSUES IN ACCOUNTING RESEARCH
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