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

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  • Llewellyn, Sue

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.

Suggested Citation

  • Llewellyn, Sue, 1992. "The role of case study methods in management accounting research: A comment," The British Accounting Review, Elsevier, vol. 24(1), pages 17-31.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:1:p:17-31
    DOI: 10.1016/S0890-8389(05)80063-0
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    3. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    4. Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 361-374, October.
    5. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    6. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    7. Tomkins, Cyril & Groves, Roger, 1983. ""The everyday accountant and researching his reality": Further thoughts," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 407-415, October.
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    Cited by:

    1. Llewellyn, Sue & Begkos, Christos & Ellwood, Sheila & Mellingwood, Chris, 2022. "Public value and pricing in English hospitals: Value creation or value extraction?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    2. Anne Lillis, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 239-246, October.
    3. Schiller, Stefan, 1999. "Towards a Competence Management Framework - Cost Management in Competitive Dynamics," FE rapport 1998-365, University of Gothenburg, Department of Business Administration.
    4. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    5. Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.
    6. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    7. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.

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