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Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”

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  • Richardson, Alan J.

Abstract

Parker (forthcoming) provides a valuable discussion of the state of, and prospects for, qualitative research in management accounting. This comment amplifies three issues raised in Parker's (forthcoming) review: the multi-paradigmatic nature of qualitative research and the potential that this offers for the expanded use of qualitative methods in accounting research; the role of theory in qualitative management accounting research and the need for such research to contribute to the literatures from which it draws rather than simply being a consumer of theory; and the potential for qualitative management accounting research to inform management accounting policy and practice when research gains rigor through paradigmatic bracketing.

Suggested Citation

  • Richardson, Alan J., 2012. "Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 83-88.
    • Handle: RePEc:eee:crpeac:v:23:y:2012:i:1:p:83-88
    DOI: 10.1016/j.cpa.2011.05.003
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    2. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
    3. Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2013. "Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1223-1250, September.
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    5. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.

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