Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory

Thomas Ahrens, Christopher S. Chapman

Research output: Chapter in Book/Report/Conference proceedingChapter

22 Citations (Scopus)

Abstract

In this chapter, we argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field. We develop our argument through a discussion of specific qualitative field studies in management accounting. We emphasise in particular the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one. In considering this subjectivity, we discuss the ways in which the doing of qualitative research brings to bear discipline on the researcher allowing us to assess the trustworthiness of their accounts. The intention is to develop a more appropriate basis for judging the plausibility of qualitative field studies than notions borrowed from positivistic methodology.

Original languageEnglish
Title of host publicationHandbooks of Management Accounting Research
EditorsChristopher Chapman, Anthony Hopwood, Michael Shields
Pages299-318
Number of pages20
DOIs
Publication statusPublished - 2006
Externally publishedYes

Publication series

NameHandbooks of Management Accounting Research
Volume1
ISSN (Print)1751-3243

ASJC Scopus subject areas

  • Accounting

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