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We are not alone: qualitative management accounting research: Rationale, pitfalls and potential


  • Christopher S. Chapman


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: Rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 247-252, October.
  • Handle: RePEc:eme:qrampp:v:5:y:2008:i:3:p:247-252

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. 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.
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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, vol. 7(2), pages 208-226, June.
    2. repec:eee:crpeac:v:23:y:2012:i:1:p:78-82 is not listed on IDEAS
    3. 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, vol. 8(1), pages 59-71, April.


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