Ahrens, Thomas and Chapman, Christopher S. (2006) Doing qualitative field research in management accounting: Positioning data to contribute to theory. ACCOUNTING ORGANIZATIONS AND SOCIETY, 31 (8). pp. 819-841. doi:10.1016/j.aos.2006.03.007

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Abstract

In this paper we argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field. We develop our argument through a discussion of specific qualitative field studies in management accounting. We emphasise in particular the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one. In considering this subjectivity we discuss the ways in which the doing of qualitative research brings to bear discipline on the researcher allowing us to assess the trustworthiness of their accounts. The intention is to develop a more appropriate basis for judging the plausibility of qualitative field studies than notions borrowed from positivistic methodology. (c) 2006 Elsevier Ltd. All rights reserved.

Item Type:	Journal Item
Subjects:	H Social Sciences > HG Finance
Journal or Publication Title:	ACCOUNTING ORGANIZATIONS AND SOCIETY
Publisher:	PERGAMON-ELSEVIER SCIENCE LTD
ISSN:	0361-3682
Official Date:	November 2006
Dates:	Date Event November 2006 UNSPECIFIED
Volume:	31
Number:	8
Number of Pages:	23
Page Range:	pp. 819-841
DOI:	10.1016/j.aos.2006.03.007
Publication Status:	Published

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