Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.
PurposeThis paper aims to examine the use of the balanced scorecard (BSC) as a performance management tool in the public sector. Drawing on a New Zealand study of local government organzations (LGOs), it seeks to identify issues and challenges in implementing the BSC in public sector contexts.Design/methodology/approachA postal questionnaire was used to solicit public sector managers' views on the usefulness of the BSC and the factors that support or impede its implementation in practice. Follow‐up interviews with selected respondents allowed for more in‐depth exploration of managers' experiences of BSC use and outcomes.FindingsThe findings reveal low rates of BSC adoption amongst the studied LGOs. Further, perceived BSC utility is dominated by performance measurement and reporting, while the performance management role of the BSC remains relatively under‐exploited. This study identifies users' perceptions of the key challenges impeding BSC implementation in the public sector, and highlights their significance for both practice and theory.Research limitations/implicationsThis paper highlights the need for improved theorisation on several issues that present particular challenges in public sector BSC practice: modifying the BSC dimensions, designing measures that capture important qualitative outcomes, identifying the “customer” and/or achieving a genuine multi‐stakeholder approach, and mapping BSC causality relationships.Practical implicationsImproved awareness of the factors perceived to lead to successful and unsuccessful BSC implementation may enhance the uptake and utility of the BSC for measuring and managing performance in public sector organisations.Originality/valueThis study examines BSC use in local government, where it has been relatively under‐researched. It adds to prior studies by specifically examining the factors that support and impede the effective implementation of the BSC in public sector contexts.
Drawing on a pilot study of voluntary intellectual capital reporting in New Zealand companies' annual reports, this paper illustrates and discusses the practical challenges of using content analysis as a research method and considers how they might be managed. Reflections are offered on the choice of appropriate recording units, counting repetitive messages, making subjective judgments as to the meaning and categorisation of texts, and the need to explain how texts are handled and how inferences and meanings are identified when using content analysis for accounting research.
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