The role of case study methods in management accounting research: A comment

Sue Llewellyn

The British Accounting Review, 1992, vol. 24, issue 1, 17-31

Abstract: Researchers who hope to see the case study method adopted more widely will have welcomed Scapens' paper ‘Researching management accounting practice: the role of case study methods’. While applauding its general message and agreeing that it is essential to outline a methodology which will enhance case study research, this paper questions some of the points which Scapens makes about the methodological issues which underpin research. In particular this comment focuses on ambiguities which appear in Scapens' paper when, first, he discusses the contribution made to management accounting research made by ‘positive theory’ and, second, when he explores the potential of ‘sociologically informed’ case studies.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:24:y:1992:i:1:p:17-31

DOI: 10.1016/S0890-8389(05)80063-0

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