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Qualitative generalising in accounting research: concepts and strategies

Author

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  • Lee D. Parker
  • Deryl Northcott

Abstract

Purpose - – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach - – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings - – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications - – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value - – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Suggested Citation

  • Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:6:p:1100-1131
    DOI: 10.1108/AAAJ-04-2015-2026
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    Citations

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    Cited by:

    1. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
    2. Sara Moggi & Renata Paola Dameri, 2021. "Circular business model evolution: Stakeholder matters for a self‐sufficient ecosystem," Business Strategy and the Environment, Wiley Blackwell, vol. 30(6), pages 2830-2842, September.
    3. Kingston, Kylie L. & Furneaux, Craig & de Zwaan, Laura & Alderman, Lyn, 2023. "Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    4. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    5. Loai Ali Zeenalabden Ali Alsaid & Jean Claude Mutiganda, 2023. "ABC as a Multi-Lens Sustainability Reporting System in Smart Cities," Sustainability, MDPI, vol. 15(12), pages 1-20, June.
    6. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    7. Sumit Lodhia, 2020. "Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living harmoniously’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2879-2887, September.
    8. Grzegorz Drozdowski, 2021. "Economic Calculus Qua an Instrument to Support Sustainable Development under Increasing Risk," JRFM, MDPI, vol. 14(1), pages 1-12, January.
    9. Bamber, Matthew & Tekathen, Matthäus, 2023. "Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    10. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    11. Rosa Lombardi, 2021. "Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 5-14.
    12. Kuruppu, Sanjaya Chinthana & Lodhia, Sumit, 2019. "Disruption and transformation: The organisational evolution of an NGO," The British Accounting Review, Elsevier, vol. 51(6).
    13. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    14. Sumit Lodhia, 2019. "What about your qualitative cousins? Adapting the pitching template to qualitative research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 309-329, March.
    15. Sara Moggi & Paul Pierce & Nicole Bernardi, 2022. "From sustainability to thrivability: A novel framework for entrepreneurial ecosystems," International Entrepreneurship and Management Journal, Springer, vol. 18(2), pages 829-853, June.
    16. Binh Bui, 2021. "A critical examination of the use of research templates in accounting and finance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2671-2696, June.
    17. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    18. Anna Prisco & Valerio Muto & Ciro Troise & Mario Tani, 2022. "How to Engage the Crowds to Create Value? Evidence from the Pathfinder Arena Case," Sustainability, MDPI, vol. 14(7), pages 1-22, April.
    19. Daniela M. Salvioni & Alex Almici, 2020. "Transitioning Toward a Circular Economy: The Impact of Stakeholder Engagement on Sustainability Culture," Sustainability, MDPI, vol. 12(20), pages 1-30, October.
    20. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.
    21. Per Nikolaj Bukh & Karina Skovvang Christensen & Morten Lund Poulsen, 2022. "Performance Funding: Exam Results, Stakes, and Washback in Danish Schools," SAGE Open, , vol. 12(1), pages 21582440221, March.

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