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Exploring the possibilities for causal explanation in interpretive research

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  • Lukka, Kari

Abstract

This paper suggests how the contemporary theory of causality, based on the notions of counterfactuality and contrastive thinking, offers helpful direction on how to generate plausible causal arguments in interpretive research. For an interpretive researcher, this opens a route from rich emic accounts to thick explanations; however, only if he/she so wishes and the research question so requires. Perhaps with some surprise, causality can be included in interpretive research framings without compromising the unique features of such research – actually by even building on some of its strongholds. Examples from interpretive management accounting research will illustrate the message of the paper.

Suggested Citation

  • Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
  • Handle: RePEc:eee:aosoci:v:39:y:2014:i:7:p:559-566
    DOI: 10.1016/j.aos.2014.06.002
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    2. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
    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.
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    5. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    6. 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.
    7. Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.
    8. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    9. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
    10. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    11. Dubois, Anna & Gadde, Lars-Erik, 2002. "Systematic combining: an abductive approach to case research," Journal of Business Research, Elsevier, vol. 55(7), pages 553-560, July.
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    1. repec:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-018-0255-3 is not listed on IDEAS
    2. repec:eee:crpeac:v:45:y:2017:i:c:p:63-80 is not listed on IDEAS
    3. repec:eee:crpeac:v:42:y:2017:i:c:p:20-35 is not listed on IDEAS

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