scholarly journals How qualitative research can infuse teaching in accounting

2019 ◽  
Vol 16 (4) ◽  
pp. 457-462
Author(s):  
Lisa Jack ◽  
Olivier Saulpic

Purpose This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach This is an introductory essay that provides a brief overview and analysis of the ideas to be found in the issue. Findings The special issue contributes to the understanding of the integration of teaching and research by showing how the authors as actors, as teacher-researchers, bring not just the findings but also reflexivity into the classroom and take knowledge out into both research and teaching. The papers in this issue all consider the agency of teachers in bringing an epistemology into the classroom, and in developing that epistemology. Originality/value The papers in this issue go beyond concepts of research-led teaching and the research-teaching nexus towards reflective pieces that develop understanding of epistemology rather than more conventional reports of classroom interventions.

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lisa Jack ◽  
Olivier Saulpic

Purpose This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach This is an introductory essay that provides a brief overview and analysis of the ideas to be found in the issue. Findings The special issue contributes to the understanding of the integration of teaching and research by showing how the authors as actors, as teacher-researchers, bring not just the findings but also reflexivity into the classroom and take knowledge out into both research and teaching. The papers in this issue all consider the agency of teachers in bringing an epistemology into the classroom, and in developing that epistemology. Originality/value The papers in this issue go beyond concepts of research-led teaching and the research-teaching nexus towards reflective pieces that develop understanding of epistemology rather than more conventional reports of classroom interventions.


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. 542-562
Author(s):  
Célia Lemaire ◽  
Pauline Paquin

Purpose Teacher-researchers carry out two singular, demanding and time-consuming, activities: research and teaching. Some, convinced of the cross-fertilization of these two activities, try to introduce elements of their research into their courses. This intention becomes a major challenge for interpretive and critical teacher-researchers in accounting who cannot rely on textbooks, mostly oriented for the mainstream. The purpose of this paper is to investigate how those teacher-researchers proceed to infuse their research into their courses. Design/methodology/approach This paper is an exploratory qualitative study based on interviews. Findings The results show three typical profiles that correspond to three ways of infusing research into courses, and how these profiles can evolve and combine. Originality/value The identification of teacher-researcher profiles allows categorization of how they infuse their research into their teaching. By listing the constraints imposed on teacher-researchers intending to infuse research, proposals for ways to overcome the identified constraints that hinder the cross-fertilization of research and teaching are suggested. The paper also reexamines the status of teachers-researchers in accounting who address a critical approach in their teaching.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cherrie Yang ◽  
Susan O’Leary ◽  
Helen Tregidga

Purpose In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice. Design/methodology/approach This editorial draws on Alvesson and Blom’s (2021) hembig concept to frame the discussion. After briefly introducing the hembig concept, we discuss social impact in accounting research and practice in relation to it before reflecting on potential implications. We then introduce the contributions to this special issue. Findings While we argue that social impact in accounting is not a hembig concept, we suggest that it is potentially at risk of becoming one. In light of this discussion, we identify the importance of conceptual clarity in the use of social impact within accounting research and practice, given the potential for conceptual ambiguity. Research limitations/implications The editorial aims, which are reflected in this special issue, are not only to stimulate qualitative research on accounting for social impact but to also encourage further critical engagement with the concept and its use. We suggest that the concept of social impact and its use within accounting research and practice would benefit from further conversations and critical reflection. Originality/value We consider the concept of social impact within accounting in relation to the hembig concept.


2020 ◽  
Vol 16 (4) ◽  
pp. 593-598
Author(s):  
Gary Spraakman

Purpose The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research. Design/methodology/approach This paper is a reflection essay on management accounting. Findings The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future. Research limitations/implications This paper is limited as it is a personal reflection. Practical implications COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques. Social implications Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting. Originality/value The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lakshmi Balachandran Nair

PurposeMany management scholars view templates as rigid rulebooks suffocating qualitative research. This viewpoint article recommends that, instead, templates should be viewed through the lens of organizational routines.Design/methodology/approachTo facilitate this viewpoint, this article first clarifies the confusions surrounding templates. It points out that how using templates, like following routines in an organization, constitutes three parts - the artifact, the ostensive and the performative; the latter two being often neglected by template critics. The use of templates is encouraged by discussing the learning advantages for novice researchers, through an autoethnographic note narrating the author’s own research and teaching experiences.FindingsThis article deliberates upon the criticisms against templates. It then discusses templates using a perspective offered by organizational routines. Thereafter, the use of templates in qualitative management research is discussed, with the help of examples from published reports. Finally, the article explains a way of reflexively using templates through an autoethnographic note detailing the author’s own research and teaching experiences.Originality/valueIn its entirety, the article submits that the artifacts offered by the templates and the ostensive and performative engagements of the template-users must co-exist for co-creating excellent qualitative research.


Author(s):  
Silvia Gherardi

Purpose – The purpose of this paper is to contribute to the ten years of the journal through a personal reflection. Design/methodology/approach – A review of the articles published in the last ten years. Findings – I argue that what has distinguished QROM in these ten years are two distinctive features: reflexivity on practices of qualitative research, and openness to the application of qualitative methods to unusual research topics. Originality/value – The main limit of the paper resides in the subjectivity of the person who has read the articles. Other readers may have different opinions and may have chosen different criteria.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marc Janka

Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imam Salehudin ◽  
Frank Alpert

PurposeWorldwide In-app Purchase (IAP) revenues reached almost US$37 billion in 2017 and doubled that in 2020. Although the revenue from IAPs exceeds those from paid apps, only 5% of total app users make any IAPs. This paper investigates why some users will not make IAPs and develop a novel concept of users' Perceived Aggressive Monetization of IAPs as an alternative framework to explain IAP behavior.Design/methodology/approachGiven the newness of IAPs, this study uses qualitative research to understand the phenomenon and develop a model to explain the decision to spend on IAPs. In total, this study collected 4,092 unique user-generated comments from app user review sites and social media webpages where users discuss in-app purchasing.FindingsThe analysis reveals recurring themes that explain user unwillingness to make in-app purchases, such as conflicting meanings of free-to-play, perceived unfairness and aggressive monetization of IAP by app publishers, and self-control issues. Subsequent user interviews support the themes and suggest that IAP spending might be more impulsive.Originality/valueThe paper develops a new concept of perceived aggressive monetization. Additionally, it proposes a novel theoretical framework that future researchers can use to understand why some mobile game users are unwilling to pay for IAPs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gideon Boadu

PurposeThis conceptual article aims to examine the application of interpretative phenomenology to research on teacher experience. It covers methodological theory and practical interpretative approaches that are pertinent for generating useful insights into an educational issue.Design/methodology/approachDrawing on an illustrative research on secondary teachers' disciplinary and pedagogical reasoning and classroom practices in Ghana, this article explores the author's musings and introspection around carrying out an interpretative phenomenological research and demonstrates how the approach helped to amplify teachers' voices.FindingsThe article demonstrates that the canons of interpretative phenomenology and qualitative research in general, while translatable to practice, need to be regarded as a series of emergent decisions and actions rather than prescriptive set of principles. The article explains that educational researchers must recognise interpretation as the lifeblood of the approach and move beyond the description of essences and explicate participants' experiences of phenomena using workable frames of interpretation.Originality/valueThe article extends the current methodological knowledge base by contributing to international discussions on qualitative research and to an understanding of the applicability of interpretative phenomenological research design to research on teacher reasoning and practice. It also serves as a useful methodological resource for novice researchers.


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