Paradigms,theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance” |
| |
| Authors: | Alan J Richardson |
| |
| Institution: | Schulich School of Business, York University, Toronto, Canada;Newcastle Business School, Faculty of Business and Law, University of Newcastle, Callaghan 2308, New South Wales, Australia;University of Southampton, UK;London School of Economics and Political Science, Houghton Street, London, WC2A2AE, United Kingdom;University of Texas at Austin, McCombs School of Business, Department of Accounting, 2110 Speedway, Mail Stop B6400, Austin, Texas 78712, USA;Leicester University Management School, United Kingdom;Lincoln Business School, University of Lincoln, Brayford Pool, Lincoln LN6 7TS, UK |
| |
| 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. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
