TY - CHAP
T1 - Doing Qualitative Field Research in Management Accounting
T2 - Positioning Data to Contribute to Theory
AU - Ahrens, Thomas
AU - Chapman, Christopher S.
PY - 2006
Y1 - 2006
N2 - In this chapter, we argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field. We develop our argument through a discussion of specific qualitative field studies in management accounting. We emphasise in particular the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one. In considering this subjectivity, we discuss the ways in which the doing of qualitative research brings to bear discipline on the researcher allowing us to assess the trustworthiness of their accounts. The intention is to develop a more appropriate basis for judging the plausibility of qualitative field studies than notions borrowed from positivistic methodology.
AB - In this chapter, we argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field. We develop our argument through a discussion of specific qualitative field studies in management accounting. We emphasise in particular the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one. In considering this subjectivity, we discuss the ways in which the doing of qualitative research brings to bear discipline on the researcher allowing us to assess the trustworthiness of their accounts. The intention is to develop a more appropriate basis for judging the plausibility of qualitative field studies than notions borrowed from positivistic methodology.
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U2 - 10.1016/S1751-3243(06)01011-X
DO - 10.1016/S1751-3243(06)01011-X
M3 - Chapter
AN - SCOPUS:67649321441
SN - 9780080445649
T3 - Handbooks of Management Accounting Research
SP - 299
EP - 318
BT - Handbooks of Management Accounting Research
A2 - Chapman, Christopher
A2 - Hopwood, Anthony
A2 - Shields, Michael
ER -