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Doing qualitative field research in management accounting: Positioning data to contribute to theory

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  • Ahrens, Thomas
  • Chapman, Christopher S.
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 31 (2006)
    Issue (Month): 8 (November)
    Pages: 819-841

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    Handle: RePEc:eee:aosoci:v:31:y:2006:i:8:p:819-841

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    3. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 169-249.
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    6. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 8(4), pages 323-340, October.
    7. Jonsson, S., 1998. "Relate management accounting research to managerial work!," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(4), pages 411-434, May.
    8. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(6), pages 549-570, October.
    9. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(3), pages 235-265, April.
    10. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(4), pages 291-315, May.
    11. Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 8(4), pages 361-374, October.
    12. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 13(1), pages 37-73, January.
    13. Thomas Ahrens & Christopher Chapman, 2000. "Occupational identity of management accountants in Britain and Germany," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 9(4), pages 477-498.
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    15. Baskerville-Morley, Rachel F., 2005. "A research note: the unfinished business of culture," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 30(4), pages 389-391, May.
    16. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(6), pages 561-593, August.
    17. Jonsson, Sten & Macintosh, Norman B., 1997. "CATS, RATS, AND EARS: Making the case for ethnographic accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(3-4), pages 367-386.
    18. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(1-2), pages 121-163.
    19. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 30(7-8), pages 735-764.
    20. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(8), pages 737-766, November.
    21. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(6), pages 543-573.
    22. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(7), pages 617-637, October.
    23. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 349-410, December.
    24. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 107-126.
    25. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(8), pages 705-732.
    26. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(1-2), pages 29-39, January.
    27. Ogden, S. G., 1997. "Accounting for organizational performance: The construction of the customer in the privatized water industry," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(6), pages 529-556, August.
    28. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(3), pages 193-214, May.
    29. Miller, P. & O'leary, T., 1998. "Finding things out," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(7), pages 709-714, October.
    30. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(4), pages 333-353.
    31. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 13(3), pages 251-261, April.
    32. Ahrens, T., 1996. "Styles of Accountability," Papers, University of Southampton - Department of Accounting and Management Science 96-119, University of Southampton - Department of Accounting and Management Science.
    33. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(1), pages 5-27, January.
    34. Pinch, T. & Mulkay, M. & Ashmore, M., 1989. "Clinical budgeting: Experimentation in the social sciences: A drama in five acts," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(3), pages 271-301, April.
    35. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(1), pages 23-47, January.
    36. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 8(2-3), pages 287-305, May.
    37. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(2-3), pages 139-173.
    38. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(2), pages 105-136, March.
    39. Arnold, P. J., 1998. "The limits of postmodernism in accounting history: The Decatur experience," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(7), pages 665-684, October.
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