This research considers the relationship between accounting and physical space, focusing on the creation of musical recordings within the musical and ‘magical’ space of Abbey Road Studios during the 1960s. Building on prior studies that have utilised the work of Foucault to theorise accounting's ability to contribute to making space more disciplinary, this study highlights how, at the beginning of the 1960s, accounting was part of a wider regime that rendered the non-disciplinary, musical space of the recording studio visible and controllable in order to standardise musical recording practices. As the period progressed, and against a backdrop of cultural revolution in 1960s Britain, existing rules and procedures were circumvented by musicians, producers and engineers who utilised experimental practices to create non-standardised, ‘magical’, sonic worlds. Control over the musical space of the recording studio waned and so too did accounting's ability to capture and manage the emergent creative practices.
This chapter presents two broad approaches to the collection of qualitative data in accounting and finance research: historical research, and research using the internet and social media. It first discusses the importance of archival records as a source of data. Following this the chapter considers oral history techniques as well as visual, cultural and ancient sources. The second part of chapter 6 focuses on how the internet and social media can be used as a research tool to gather data. This is followed by a discussion on the practicalities and ethical considerations of conducting online research.
This chapter represents the first stage in the gathering of data for research projects and introduces some of the factors that influence the choice of data collection methods. Different areas of accounting and finance research have different traditions for conducting research, which will have a direct impact on the researcher’s choice of data collection method. The chapter then proceeds with case study approach to collecting data, an approach that utilises a wide range of data sources and techniques. The chapter discusses the strength, difficulties and practicalities of using that approach in a research project.
This chapter discusses three main methods for gathering qualitative data. These methods are interviews, focus group discussions and ethnography. Important steps and procedures for gathering qualitative data using these methods are highlighted with examples to enable users to conduct their own data gathering. The chapter also provides potential challenges that users may encounter while using these methods and suggestions to manage these challenges or minimise the effect on the data and overall research findings.
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