Qualitative management accounting research: rationale, pitfalls and potential

Anne Lillis

Qualitative Research in Accounting & Management, 2008, vol. 5, issue 3, 239-246

Abstract: Purpose - This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio. Design/methodology/approach - The approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting. Findings - The paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question. Originality/value - The paper stresses the value of pluralism and inclusiveness in both methodological and method choices.

Keywords: Qualitative research; Management accounting (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:5:y:2008:i:3:p:239-246

DOI: 10.1108/11766090810910236

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