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| Author: | Lukka, K. Modell, S. |
| Title: | Validation in interpretive management accounting research |
| Journal: | Accounting, Organizations and Society
2010 : MAY, VOL. 35:4 p. 462-477 |
| Index terms: | management accounting accounting research consolidation authenticity case studies |
| Language: | eng |
| Abstract: | This paper argues that interpretive research (hereafter as: IR) in management accounting has the potential to produce explanations for actors' meanings, characterised by a certain degree of "thickness". It explicates how explanations may be developed and validated and especially focuses on the intricate relationship between authenticy and plausibility. The study explores whether and how validation efforts are manifest in IR using two case studies as examples. The results reveal, among others, that validation is seen as an issue of convincing readers of the authenticity of research findings while simultaneously ensuring the explanations deeming plausible. The view of validation as a process is underscored. |
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