Qualitative perspectives: through a methodological lens

2014 ◽  
Vol 11 (1) ◽  
pp. 13-28 ◽  
Author(s):  
Lee Parker

Purpose – This paper aims to offer an insight into the emergent qualitative methodological profile and its distinctive contribution to accounting and management scholarship, particularly reflecting upon the contribution of Qualitative Research in Accounting & Management (QRAM). Design/methodology/approach – It examines the range of qualitative methodologies employed in the research published across the ten years of QRAM and analyses the methodological discourse and its contribution to the armoury available to qualitative researchers. In association with these methodological developments, the paper offers a critique of the articulated role of theory in contemporary accounting and management qualitative research. Findings – A wide range of qualitative methodologies are found to be in evidence, with considerable scope for further adoption and development of some. Methodological exposition papers are found to be a significant contribution in the past decade and include methodological framework building, methodological applications, methodological critiques, and methodological development exemplars. Alongside methodology, the dual role of theory as either informing or reflecting methodology is presented. Originality/value – The paper provides a critical analysis and consideration of qualitative methodological literature development in the last ten years of accounting and management research literature, particularly reflected in QRAM. It identifies dominant methodologies in use, as well as opportunities for expanding the methodological menu in accounting and management research. Furthermore, it classifies groups of methodological papers and their contributing perspectives, as well as addressing the often-vexed relationship between theory and methodology.

Author(s):  
Robert Bogue

Purpose This paper aims to illustrate the growing role robots are playing in recycling and product disassembly and provide an insight into recent research activities. Design/methodology/approach Following a short introduction, this first considers robotic waste sorting systems and then describes two systems for the disassembly of electronic products. It then provides details of some recent research activities. Finally, brief conclusions are drawn. Findings Robotic systems exploiting artificial intelligence combined with various sensing and machine vision technologies are playing a growing role in the sorting of municipal and industrial waste, prior to recycling. These are mostly based on delta robots and can achieve pick rates of 60-70 items/min and be configured to recognise and select a wide range of different materials and items from moving conveyors. Electronic waste recycling is yet to benefit significantly from robotics although a limited number of systems have been developed for product disassembly. Disassembly techniques are the topic of a concerted research effort which often involves robots and humans collaborating and sharing disassembly tasks. Originality/value This provides an insight into the present-day uses and potential future role of robots in recycling which has traditionally been a highly labour-intensive industry.


2016 ◽  
Vol 16 (1) ◽  
pp. 13-25 ◽  
Author(s):  
Amy J Hiller ◽  
Danya F Vears

Purpose – It is increasingly common for health care clinicians to undertake qualitative research investigating an aspect of their own profession. Although the additional knowledge and perspective of a clinician might benefit the research, the professional background of the clinician-researcher can be a precipitator for confusion, similar to the therapeutic misconception occurring in quantitative clinical trials research. A significant challenge for the clinician-researcher is managing the misconceptions of participants and others about their role in the research process. The purpose of this paper is to outline these misconceptions and provide insight into how they might be avoided and managed through awareness and reflexivity. Design/methodology/approach – In this paper the authors draw on their experiences as clinician-researchers and memo writing data from their respective qualitative research projects to discuss participant misconceptions. Theories of reflexivity and ethics support the discussion. Findings – Potential misconceptions from participants include feeling obliged to participate, expecting to receive clinical care or feedback and believing they are being judged. This paper promotes reflexivity as a tool to pre-empt, prevent and manage participant misconceptions resulting from misunderstandings about the role of the clinician-researcher. Originality/value – Alerting clinician-researchers to potential misconceptions and providing examples of reflexive thinking in practice can assist researchers to increase the rigor of their qualitative research.


2014 ◽  
Vol 52 (4) ◽  
pp. 662-674 ◽  
Author(s):  
Simone Guercini

Purpose – The purpose of this paper is to deliver an introduction to the Special Issue on new qualitative research methodologies in management. Design/methodology/approach – The reasons of interest for the object of this Special Issue are explained through the discussion of a selected literature. Technological and sociological changes are considered as a source of new problem and new opportunities for management and management research. The traditional methods are put under strain by these changes and epistemological implications are considered. Findings – New qualitative methodologies analyzed in the Special Issue are characterized by drivers including hybridization with others methods, both qualitative and quantitative. New methods can contribute to reduce distance between researcher's and practitioner's context. Originality/value – A frame to analyze the new qualitative management research through the papers published in the Special Issue.


2019 ◽  
Vol 16 (4) ◽  
pp. 491-516
Author(s):  
Therèse de Groot ◽  
Arco van de Ven

Purpose The purpose of this paper is to use qualitative research findings to describe and analyze the use of a new teaching approach for a better understanding of earnings management. Design/methodology/approach Three classroom workshop designs with finance professionals were performed as an experiment to discuss the underlying assumptions of mainstream earnings management research. The outcome of the experiment is analyzed and serves as a basis for reflection on the new teaching approach. Findings The teaching experiment revealed the value to participants in discussing the complexity of the accounting choice process. The workshops provided insights into the wide range of accounting choices that finance professionals are confronted with and into the differences in perception of the participants relating to the accounting choices to be made. These insights contradict the assumptions of a “neutral reporting process” and solely “purposeful interventions” used in mainstream earnings management research. Analyzing the elements of the different workshop settings in relation to the outcome of the discussion identified strengths and weaknesses of each setting and generated ideas for further development of the teaching approach. Practical implications This research note adds to the understanding on how qualitative research can be used in teaching and shows that it is also coherent with using teaching as a site for qualitative research. Originality/value The discussions relating to the limitations of mainstream accounting research are predominantly of a general nature. This research note takes these discussions into consideration by exploring the subject of earnings management, offering an alternative teaching approach.


2019 ◽  
Vol 22 (1) ◽  
pp. 5-8
Author(s):  
Ian Cummins

Purpose The purpose of this paper is to discuss the recent National Appropriate Adult Network (NAAN) report on the role of the appropriate adult. Design/methodology/approach This paper is based on the NAAN report and a review of relevant policy and research literature. Findings There to Help 2 highlights that there are still significant gaps in the provision of appropriate adult schemes across England and Wales. These gaps potentially place vulnerable adults at increased risk. Originality/value This paper is a review of recent research.


2021 ◽  
pp. 104973232110249
Author(s):  
Alex Broom

Qualitative research is practiced across diverse disciplines and contexts, and this produces a wide range of perspectives on the role of conceptualization and theory development. It also results in a hugely varied mix of submissions to qualitative research journals in terms of their level of conceptual elevation. This editorial explores why we conceptualize qualitative data, and some common challenges evident in current qualitative practice.


2014 ◽  
Vol 25 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Amira Galin

Purpose – The purpose of this paper is to obtain insight into court-referred mediation in the Israeli Labor Courts, by analyzing its processes and outcomes, as a function of tactics used by both the disputants and the mediator. Design/methodology/approach – Observation of 103 court-referred mediations, for each of which a detailed process and outcome were documented. Data on disputants' refusal to participate in the mediation was also collected. At the end of each mediation case, disputants were given a questionnaire in which they expressed their satisfaction with the outcome and their evaluation of the mediator's contribution. Findings – A low rate of refusal to participate in court-referred mediation was found. Also, the higher the ratio of soft tactics to pressure tactics employed (by all parties involved) during the process, the higher the rate of agreements. Mediators use significantly more soft tactics than disputants, and are more active in using tactics. The two significant variables that predict the mediation's agreement are the ratio between soft tactics to pressure tactics used by all parties, and mediator contribution to the process. Practical implications – The significant role of soft tactics in the process, outcome, and satisfaction of court-referred mediation may serve as a guideline for disputants and mediators. Originality/value – This unique research, which examines the impact of tactics on court-referred mediation, may provide added and significant theoretical insight into its process and outcome, as well as a better understanding of other “hybrid” (compulsory at the beginning, voluntary at the end) mediations.


2015 ◽  
Vol 30 (6/7) ◽  
pp. 582-609 ◽  
Author(s):  
Hairul Azlan Annuar ◽  
Hafiz Majdi Abdul Rashid

Purpose – The purpose of this study is to ascertain the control role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), as prescribed in the Malaysian Code on Corporate Governance (MCCG).The MCCG (2000) requires substantive involvement of INEDs on the audit, nomination and remuneration board sub-committees. The study also examines the effectiveness of INEDs in discharging their monitoring roles in these sub-committees. Design/methodology/approach – A qualitative research design consisting of a series of interviews with board members of Malaysian-owned PLCs on the board of Bursa Malaysia was used. Findings – Interviews with 27 company directors reveal that, due to their independence, INEDs are crucial in safeguarding the interests of smaller investors if situations arise in which shareholders’ interests may be threatened. The interviews also disclose that the audit committee possesses the most authority among the sub-committees, as it derives its power not only from the Listing Requirements but also from statute, as well as being involved in areas of the company not traditionally associated with the committee. The study also reveals the differences in opinion between executive directors and INEDs with regard to the extent of INEDs’ effectiveness. Research limitations/implications – This research utilises interviews. Generalisation may be an issue when interviews are used as the method of inquiry. In addition, the sample is not random, as access to many directors is dependent on recommendations. In addition, the respondents have been consciously selected to cover various board positions, including independent and non-independent directors. Practical implications – The findings from this research suggest that INEDs are able to discharge their responsibilities in overseeing the conduct of executives and protecting the interests of investors. In addition, the interviews disclose that the effectiveness of INEDs depends on how non-executive directors view INEDs being on the board. Rather than focusing solely on their control role, INEDS are expected to have a more proactive and progressive role in ensuring sustainable growth and the expansion of the business entity. Originality/value – There are limited studies using qualitative research design in investigating the effectiveness of INEDs in the control role of the board in developing countries. Prior studies were predominantly based upon the experience of Western economies.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Nuraddeen Nuhu

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.


2018 ◽  
Vol 36 (6) ◽  
pp. 578-584 ◽  
Author(s):  
Nick French ◽  
Geetha Bhat ◽  
Gurpreet Matharu ◽  
Filipe Ortigão Guimarães ◽  
David Solomon

Purpose The purpose of this paper is to provide an insight into how the demographic of international and home students in the major university cities in three European countries (France, Spain and Germany) offers investors an opportunity to provide students housing. This paper looks at how a mobile and demanding student clientele now demands, well priced, good quality and purpose built accommodation during their studies at University. This offers a good property investment opportunity. Design/methodology/approach This practice briefing is an overview of the demand factors that are creating opportunities in France, Spain and Germany. Findings This paper analyses the link between the under provision of purpose built student housing and an opportunity to develop a long-term cash flow producing investment asset. Practical implications The role of the property developers and investors is to successfully identify trends and demands and provide the assets that meet the market requirements. This paper looks at the meeting point in three major European countries for this latent and, currently, poorly served demand. Originality/value This provides guidance on how investment opportunities develop in non-traditional property markets.


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