Accounting Research Methodology

Methodological Issues in Accounting Research: Theories and Methods

General Editor: Zahirul Hoque, Deakin University

Publication date: July 2006

£60.00 hardback for libraries/ profession ISBN: 1-904905-12-9

£25.00 paperback student edition ISBN: 1-904905-13-7

A major problem confronting a researcher new to this area is which theoretical perspective is most apt. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting.

The contributors to this collection are world-renowned in their respective field. Each chapter documents latest research in accounting and control systems.

The book is primarily intended for research students and academic researchers in the areas of accounting and organisational practices in organisations. It can also be used for undergraduate (3^rd year level) and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

To read the preface and introduction please click on the tab to the left of this page.

CONTENTS

1 Introduction Zahirul Hoque

PART I POSITIVISTIC PERSPECTIVES

2 Rational Choice Theory Jodie Moll and Zahirul Hoque

3 The Human Relations Theory Zahirul Hoque

4 Theorising and Testing Fit in Contingency Research on Management Control Systems Robert Chenhall and Christopher Chapman

5 Agency Theory and Accounting Research: An Overview of Some Conceptual and Empirical Issues Nava Subramaniam

6 Transaction Cost Economics Governance and Control Decisions Julian Jones

7 Strategic Choice and Management Control Systems: A Review of Theories and Challenges for Development Bill Nixon

PART II NATURALISTIC RESEARCH APPROACH

8 Grounded Theory: A Theory Discovery Method for Accounting Research

Joanne Lee, Hector Perara and AsheqRahman

PART III INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES

9 Legitimacy Theory Craig Deegan

10 Institutional Theory Jodie Moll, John Burns and Maria Major

11 Stakeholder Theory Manzurul Alam

12 Interpreting Management Accounting Systems within Processes of Organizational Change Cristiano Busco

PART IV CRITICAL PERSPECTIVES

13 Critical Theory Robin Roslender

14 The Labour Process Jesse Dillard

15 Gandhian-Vedic Paradigm: Theorising Sustainable Development

Kala Saravanamuthu

16 Power and Accounting: A Guide to Critical Research

Danture Wickramansinghe

PART V RESEARCH STRATEGIES AND DATA ANALYSIS

17 Case studies and action research

Zahirul Hoque, Carol Adams and Patty McNicholas

18 The qualitative research tradition Jodie Moll, Maria Major and Zahirul Hoque

19 Protocol Analysis David Campbell

20 Financial Ratios in Quantitative Data Analysis: A Practical Guide

Susanne Trimbath

21 Conducting Survey Research in Management Accounting

Jamal A. Nazari, Theresa J.B. Kline and Irene M. Herremans

22 Reliability and Validity in Field Study Research Anne M. Lillis

23 Triangulation Approaches to Accounting Research

Trevor Hopper and Zahirul Hoque

PART VI ETHICAL ISSUES

24 Dealing with Human Ethical Issues: Some Advice Zahirul Hoque

25 Methodological Issues Regarding Research on Accounting Ethics

C. Richard Baker

PART VII PUBLISHING RESEARCH

26 Publishing in Academic Accounting: Practical Advice and Healthy Iconoclasm

Timothy J. Fogarty

About the author

Zahirul Hoque is Professor and Chair of Accounting at Deakin University, Australia. He earned his PhD from University of Manchester in 1993, and also has B.Com and M.Com from the University of Dhaka. He edits and contributes to a number of international accounting journals.

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