Quality in qualitative management accounting research

Hanne Nørreklit

Qualitative Research in Accounting & Management, 2014, vol. 11, issue 1, 29-39

Abstract: Purpose - – The purpose of this article is to demonstrate how the quality ofQualitative Research in Accounting & Management(QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach - – Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published inQRAMwith the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication. Findings - – The analysis documents that the threeQRAMarticles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications - – In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value - – The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

Keywords: Conceptual relevance; Conceptual rigour; Language games; Pragmatic constructivism (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:11:y:2014:i:1:p:29-39

DOI: 10.1108/QRAM-02-2014-0014

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