Methodological issues in accounting research

Methodological issues in accounting research

Second edition

Editor-in-chief Zahirul Hoque

What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

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What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research.

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.

All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory.

The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful.

The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

1          Introduction - Zahirul Hoque

PART I                POSITIVISTIC PERSPECTIVES

2          Rational choice theory - Jodie Moll and Zahirul Hoque

3          Human relations theory

Zahirul Hoque and Kate Mai

4          Theorising and testing fit in contingency research on management control systems

Robert H. Chenhall and Christopher S. Chapman

5          Agency theory and accounting research: emergent 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

8          Examining the strategy and management control relationship: a look at the past, present and future - Esin Ozdil

PART II              NATURALISTIC RESEARCH APPROACH

9          Grounded theory: a theory discovery method for accounting research - Joanne Lye, Hector Perera and Asheq Rahman

10        Opening the black box: a practical account of grounded theory research - Dunia Harajli and Vassili Joannidès de Lautour

PART III             INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES

11        Legitimacy theory - Craig Deegan

12        Institutional theory in accounting research - Jodie Moll, John Burns and Maria Major

13        Beyond structural institutionalism: an overview of recent developments in accounting research - Margaret Meena Salter and Zahirul Hoque

14        Stakeholder theory in accounting research - Manzurul Alam

15        Interpreting management accounting systems within processes of organisational change - Cristiano Busco

16        Social Interaction Theory in Accounting Research - Kate Mai

17        Critical theory in accounting research - Robin Roslender

18        The labour process theory - Jesse Dillard

19        Gandhian–Vedic paradigm: facilitating changes to unsustainable production technologies and consumption patterns - Kala Saravanamuthu

20        Actor-Network Theory and Accounting Research - Lise Justesen and Jan Mouritsen

21        Practice theory in accounting research - Chaturika Seneviratne, Zahirul Hoque and Tarek Rana

22        Power of accounting and power over accounting - Danture Wickramasinghe

PART V              RESEARCH STRATEGIES AND DATA ANALYSIS

23        Case studies and action research - Carol Adams, Zahirul Hoque and Patty McNicholas

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

25        Survey research in management accounting: an update - Fereshteh Mahmoudian, Jamal A. Nazari, Theresa J.B. Kline and Irene M. Herremans

26        Triangulation approaches to accounting research - Trevor Hopper and Zahirul Hoque

27        Protocol analysis - David Campbell

28        Reliability and validity in field study research - Anne M. Lillis

PART VI             ETHICAL ISSUES IN RESEARCH

29        Dealing with human ethical issues in research: some advice - Zahirul Hoque and Tarek Rana

30        Methodological issues regarding research on accounting ethics - C. Richard Baker

PART VII           PUBLISHING    RESEARCH

31        Publishing in academic accounting: practical advice and healthy iconoclasm for the early 21st century - Timothy Fogarty

The Editor

Contributors

INDEX

Imprint
Spiramus Press
Publisher
Spiramus Press
Language
English
Product Format
Paperback
Dimensions
234 x 156
Publication Date
26 Mar 2018
Number of Pages
686
ISBN
9781910151464
Edition
2
Product Format
PDF
Dimensions
234 x 156
Publication Date
13 Mar 2018
Number of Pages
686
ISBN
9781910151471
Edition
2