Evaluating qualitative research in management accounting using the criteria of “convincingness”

2019 ◽  
Vol 31 (1) ◽  
pp. 43-62 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Mohammed Al-Shboul
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Research Strategies ◽  
Content Type ◽  
Accounting Research ◽  
Interpretive Case Study

PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.FindingsQualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.Research limitations/implicationsThe relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.Originality/valueQualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

scholarly journals Structuration theory: reflections on its further potential for management accounting research

2015 ◽  
Vol 12 (2) ◽  
pp. 153-171 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Othman Rashwan Kholeif
Keyword(s):  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Structuration Theory ◽  
Content Type ◽  
Accounting Research ◽  
Clear Explanation ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings – Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design. Research limitations/implications – Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens. Originality/value – This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.

scholarly journals Qualitative research interviews using online video technology – challenges and opportunities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charl de Villiers ◽  
Muhammad Bilal Farooq ◽  
Matteo Molinari
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Qualitative Interviews ◽  
Video Technology ◽  
Contextual Data ◽  
Content Type ◽  
Accounting Research ◽  
Challenges And Opportunities ◽  
Prior Literature ◽  
Research Interviews

Purpose This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data and visual cues, enriching communication quality and building and maintaining rapport with interviewees. Design/methodology/approach Prior literature and the authors’ experiences using video technologies for research, including conducting interviews, inform this research. This study uses a transactional conceptual refinement of information richness theory and channel expansion theory to critically analyse the challenges and opportunities of using video technology to conduct qualitative research interviews. Findings The ability, need for and significance of collecting contextual data depend on the researchers’ ontological and epistemological assumptions, and are, therefore, influenced by their research design choices. Video technology enables researchers to view research settings by video. In addition, whilst group/panel interviews have their advantages, it is often difficult to get everyone together in person, something video technology can potentially overcome. The feasibility and the quality of video interviews can be improved if both interview participants are experienced with using video technology, as well as with judicious investment in good quality video technology and through testing and practice. We also discuss how rapport building with interviewees can be facilitated by overcoming the video’s sense of disconnect and enhancing interviewees’ willingness to engage. Originality/value The study builds on the limited prior literature and considers the challenges and opportunities related to methodology and method when conducting video-based qualitative interviews in accounting research. Broadly, qualitative researchers will find the paper useful in considering the use of video interviews and in making research design choices appropriate for video interviews.

The ride-along: a journey in qualitative research

2019 ◽  
Vol 19 (2) ◽  
pp. 121-131 ◽  
Author(s):  
Marc C.A. Wegerif
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Design ◽  
Food Systems ◽  
Social Science Research ◽  
Science Research ◽  
Research Experience ◽  
Content Type ◽  
Qualitative Research Methodology ◽  
Design And Practice

Purpose The purpose of this paper is to show why and how the “ride-along” can add great value to qualitative research. Design/methodology/approach The paper is primarily based on ethnographic research into food systems that the author carried out in Tanzania and draws on other research experience and existing literature on the “go-along” and “walk-along”. Findings Transport choices are made in all social science research and therefore deserve greater attention in research design. Transport will influence how the researcher is perceived and what they will experience and find. The ride-along, when done well, minimises the risks and adds value to qualitative research. Practical implications Researchers need to be reflexive about transport choices and give them greater consideration in research design and practice. The examples from field experience and the considerations identified in this paper will assist researchers and their supervisors in this process. Originality/value Despite the ubiquity of mobility in social science research, there is surprisingly little literature on the subject, especially related to the use of different modes of transport. The originality is in elaborating the importance of the ride-along and the value is in the clearly identified lessons for qualitative research methodology teaching and practice.

scholarly journals Designing Embedded Case Study Research Approach in Educational Research

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cucuk Budiyanto ◽  
Adi Prananto ◽  
Felix Ter-Chian Tan
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Case Study Research ◽  
Case Analysis ◽  
Research Approach ◽  
Study Research ◽  
Holding Company ◽  
Embedded Case Study ◽  
The Relationship

Despite the case study research method has been widely adopted in qualitative research, few scholarly articles addressed the comprehensive guidance on the use of embedded case study research design. This paper aims to contribute to the literature by demonstrating the use of embedded case study research design in qualitative research. A pseudo case was exemplified by exploring the relationship between a holding company and its subsidiary companies of a corporate group. What construct a case and the rationale for the case being studied is exemplified. The paper further outlines the research protocol, the procedure of inquiry, and the design of the embedded case analysis. A brief explanation of the context of the case enriches the understanding of the investigated cases.

Toward an Egyptian managerial framework based on crowdsourcing for open innovation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Metwaly ◽  
Ali ElKattan ◽  
Menatalla Kaoud
Keyword(s):  
Qualitative Research ◽  
Case Studies ◽  
Open Innovation ◽  
Case Study Research ◽  
Research Approach ◽  
Content Type ◽  
Daily Work ◽  
Advantages And Disadvantages ◽  
High Degree

PurposeThe purpose of the presented research paper is to explore the different aspects of crowdsourcing and its evolution over time. Supported by three different case studies, the research focuses on the different factors that affect crowdsourcing for open innovation. Moreover, the findings give us a proposed managerial framework to be considered when adopting crowdsourcing in addition to factors that proved its huge effect on crowdsourcing activities.Design/methodology/approachA qualitative research approach for this research was the most convenient. It focuses on providing an in-depth understanding of the phenomena. Qualitative research represents the views and perspectives of the participants in a study besides it is driven by a desire to explain these events, through existing or emerging concepts (Yin, 2016). Adopting a case study research method that investigates a contemporary phenomenon (the “case”) in depth and within its real-world context, especially when the boundaries between phenomenon and context may not be evident (Yin, 2018) as in crowdsourcing based business model for open innovation.FindingsThe researchers presented the benefits and challenges when considering crowdsourcing establishing a managerial framework for open innovation. Additionally, the researchers identified the different factors that highly affect crowdsourcing proposing a model that can be used for adopting crowdsourcing. The research also presented insights about how crowdsourcing was introduced in the Egyptian market and how it evolved through the years.Research limitations/implicationsThe study had some limitations to be considered in the following work. Company X used crowdsourcing within a high degree of limitations and confidentially consequently, restricting the effects and results of crowdsourcing. Another limitation was that the study has been only qualitative, and the addition of the quantitative approach will numerically support the findings. Moreover, the research depended on the businesses only as of the source of information and neglected the crowd sample.Practical implicationsThe main aim of this study was to address the lack of research evidence on what it means to adopt crowdsourcing for open innovation in Egyptian firms. The authors have done so by adopting three case studies which enabled them to directly observe and report on the daily work of trust CEOs, with special attention to the practices. Whereby, these executives made themselves knowledgeable for all practical purposes, as dictated by their specific job. Accordingly, the first major contribution of the present research is that it provides much-needed empirical data on the actual practices of crowdsourcing in three Egyptian, yet international companies. Moreover, the results could be used as a guideline when considering crowdsourcing activities highlighting the advantages and disadvantages of such activities.Originality/valueThe paper discusses different perspectives of crowdsourcing presenting a new categorization for its types. Moreover, how these types have been used especially in the Egyptian market. On the other hand, the paper investigated and documented three different sized companies' experiences utilizing crowdsourcing for innovation. The collected information was used to suggest a new model by which companies can avoid the difficulties others had. Moreover, the research highlighted the benefits and challenges of using crowdsourcing for open innovation.

scholarly journals KARAKTERISTIK BELAJAR SISWA TERISOLIR

Konselor ◽  
2013 ◽  
Vol 2 (1) ◽  
Author(s):  
WAR TINI TINI
Keyword(s):  
Qualitative Research ◽  
Case Study Research ◽  
Guidance Counselor ◽  
Research Strategies ◽  
Study Research ◽  
Interactive Analysis

Reality on the ground. The purpose of this study describe the characteristics of the isolated students, and describe the forms of services that can be provided by a guidance counselor in dealing with students who are isolated in the study. Types of qualitative research with qualitative research strategies Case Study Research (CSR) or case study, with interactive analysis with the findings reveal that.

Sell-side analysts and corporate acquisitions: case study findings

2020 ◽  
Vol 12 (4) ◽  
pp. 437-464
Author(s):  
Patric Andersson ◽  
Johan Graaf ◽  
Niclas Hellman
Keyword(s):  
Research Design ◽  
Capital Expenditure ◽  
Case Study Research ◽  
Accounting Information ◽  
Relevant Information ◽  
Structured Interviews ◽  
Corporate Acquisitions ◽  
Content Type ◽  
Organic Growth

Purpose This paper aims to investigate how sell-side analysts form expectations on, analyse, and communicate the effects of corporate acquisitions. Design/methodology/approach The paper reports on case studies of three listed firms who are frequent acquirers. The case data comprise semi-structured interviews and content analysis of analyst reports and corporate reports. Findings The paper reports three sets of findings. First, the analysts viewed acquisitions as heterogeneous events and, therefore, also treated acquisitions differently depending on factors such as size and acquisition strategy and the perceived “authenticity” of the acquisition (i.e. whether parts of the acquisition would be more accurately described as organic growth and regular capital expenditure (CAPEX) investments). Second, the authors find that analysts struggle with analysing the effects of acquisitions at the announcement date because of a mismatch between the analysts’ need of and the analysts’ access to relevant information. Although clients demand evaluations of announced acquisitions, relevant accounting information is not published until much later and the information at hand only allows for cursory analyses. Finally, the authors find that the analysts’ valuation models were too inflexible to fully incorporate the effects of the acquisition. In sum, the analysts, therefore, developed acquisition-driven investment cases without supporting accounting information and without converting expected acquisitions into forecasts. Originality/value By adopting a qualitative case study research design, the paper contributes to the ongoing efforts to open the “black-box” of sell-side analyst behaviour. In particular, the unique research design focusses on effects related to specific corporate events (acquisitions) rather than analysts’ everyday work.

scholarly journals Case Study Research, Philosophical Position and Theory Building: A Methodological Discussion

2018 ◽  
Vol 12 ◽  
pp. 72-79 ◽  
Author(s):  
Thakur Prasad Bhatta
Keyword(s):  
Qualitative Research ◽  
Quantitative Research ◽  
Qualitative Case Study ◽  
Case Study Research ◽  
Theory Building ◽  
Clear Understanding ◽  
Research Strategies ◽  
Philosophical Position ◽  
Study Research

Case study research though increasingly popular in social sciences for positivist and intrepretivist research, a kind of confusion is prevalent when it is used ignoring its philosophical position. Arguably, the case study research is considered more appropriate for qualitative research because of its foremost strength ˗ the in-depth study of complex issues. This paper, drawing from the literature, discusses the philosophical position of case study research and argues that qualitative case study research is appropriate for theory building. For theory building, this paper follows the inductive approach guided by qualitative research paradigm and argues that it is not appropriate to assess theory building from the perspective of quantitative research. Very similar to other research methods, it is natural that the case study research has certain challenges; however, most of the challenges and misunderstandings overlap causing difficulty to understand the role of case study research. Hence, this paper aims to contribute to the understandings of the challenges and misunderstandings associated with the theory building from case study research. This paper argues that most of the challenges associated with theory building from case study can be addressed employing appropriate research strategies particularly clear understanding of philosophical stance and selection of appropriate case. The misunderstandings, on the other hand, are arisen due to the differences in the researcher’s perspectives particularly positivistic thinking of them rather than the shortcomings inherent in the qualitative case study research design.

scholarly journals Integrasi Nilai-nilai Multikultural dalam Pembelajaran Pendidikan Agama Islam (PAI)

2020 ◽  
Vol 4 (2) ◽  
pp. 173-185
Author(s):  
Fita Mustafida
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Social Relations ◽  
Education System ◽  
Case Study Research ◽  
Islamic Education ◽  
Study Research ◽  
Multicultural School

The existence of various cultures and diversity in society influences changes in the education system which is more directed at the principles of openness (inclusivism) and tolerance. Multicultural Islamic Education is an option in growing harmony and social relations in instilling multicultural values ​​in students. On this basis, this study seeks to describe multicultural values ​​and how to integrate those values ​​into learning. The location of the study was conducted at Sekolah Dasar Taman Harapan in Malang, known as a multicultural school, with qualitative research using a case study research design. The results of the study show that multicultural values ​​that grow and develop in Sekolah Dasar Taman Harapan include tolerance, togetherness, and love for peace. While the integration of multicultural values ​​in Islamic Education learning is carried out through the integration of multicultural values ​​in material, methods and learning media that are based on multicultural values.

scholarly journals Qualitative management accounting research in QRAM: some reflections

2014 ◽  
Vol 11 (1) ◽  
pp. 71-81 ◽  
Author(s):  
John Burns
Keyword(s):  
Qualitative Research ◽  
Management Accounting ◽  
Social Implications ◽  
Short Paper ◽  
Personal Reflection ◽  
10Th Anniversary ◽  
Content Type ◽  
Accounting Research ◽  
To Come ◽  
Practical Implications

Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research over the last decade, and the author suggests possible future avenues. Design/methodology/approach – This short paper mainly constitutes a review of qualitative management accounting articles published in the first ten years of QRAM's publishing life, plus some personal reflection and suggestions for future directions. Findings – The author celebrates the impressive achievements of QRAM's founding editors, and the author is encouraged to offer the personal views on how the journal might excel further in years to come. Research limitations/implications – Although the piece is primarily personal reflection, there is hopefully some food for thought with regard to fruitful directions in tomorrow's qualitative management accounting research. In particular, arguments are made for more undertaking of processual qualitative research and also for more targeted focus on the connections between management accounting and other relevant disciplines such as management and organisation studies. Practical implications – The paper offers no practical implications as such, but does discuss, and in fact heeds some caution against, the apparent trend of (possibly too uncritically) seeking to tease out practical implications from qualitative management accounting research. Social implications – Again, while this paper offers no specific discussion on its social implications, the author would add that any qualitative management accounting research paper inherently carries at least some implications for society; management accounting and the wider society are continually intertwined through time. Originality/value – The author would not claim that there is much that is original in this short piece – most of what is offered simply gathers others' past contributions. But hopefully there will be some values in the ideas offered with regard to the exciting future ahead for qualitative management accounting research in QRAM.

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