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Qualitative management accounting research: rationale, pitfalls and potential

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  • Anne Lillis

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.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:3:p:239-246
    DOI: 10.1108/11766090810910236
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    References listed on IDEAS

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    1. Lillis, Anne M., 2002. "Managing multiple dimensions of manufacturing performance -- an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 497-529, August.
    2. 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.
    3. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    4. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    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.
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    Cited by:

    1. Abdel K. Halabi & Rowena Barrett & Robyn Dyt, 2010. "Understanding financial information used to assess small firm performance," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 163-179, June.
    2. 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.

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