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We are not alone: qualitative management accounting research

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  • Christopher S. Chapman

Abstract

Purpose - The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio. Design/methodology/approach - The approach takes the form of a critical reading of Vaivio's paper. Findings - The paper emphasises the role of other groups interested in the practice and study of management accounting. Whilst frequently an individual activity, the research can be stronger through an awareness, at all stages, of how one's interests might engage with the interests of others – not in a quest for uniformity, but rather for mutual learning. Originality/value - The paper offers a unifying theme for approaching and understanding the wide‐ranging issues raised by Vaivio.

Suggested Citation

  • Christopher S. Chapman, 2008. "We are not alone: qualitative management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 247-252, October.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:3:p:247-252
    DOI: 10.1108/11766090810910245
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    References listed on IDEAS

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    1. Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
    2. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    3. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 208-226, June.
    2. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    3. 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.
    4. 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.
    5. Adibah Jamaluddin & Rabiaini Ab Rahman & Nor Hafizah Abdul Rahman, 2023. "The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review," Accounting and Finance Research, Sciedu Press, vol. 12(2), pages 1-1, May.
    6. Chua, Wai Fong & Mahama, Habib, 2012. "On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 78-82.
    7. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.

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