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Author:Ahrens, T.
Chapman, C.S.
Title:Doing qualitative field research in management accounting: Positioning data to contribute to theory
Journal:Accounting, Organizations and Society
2006 : NOV, VOL. 31:8, p. 819-841
Index terms:management accounting
academic research
qualitative research
Language:eng
Abstract:This paper argues that theory, method, methodology, and knowledge gains in qualitative (hereafter as: qual.) field studies (here as: q-f-stds.) are intertwined through the ongoing hypothesis development in the field. This argument is developed through a discussion of specific q-f-stds. in management accounting. Especially, emphasized is the distinctive role of theory in qual. research as relating to expression of a subjective reality more than clarification of an objective one. Discussed are the ways in which the doing of qual. research brings to bear discipline on the researcher allowing to assess the trustworthiness of their accounts.
SCIMA record nr: 265634
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