Evaluating qualitative research in management accounting using the criteria of “convincingness”

Abstract

PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.FindingsQualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.Research limitations/implicationsThe relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.Originality/valueQualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

Implementation of cloud ERP in the SME: evidence from UAE

“…The cloud-based ERP system has been found faster, cheaper and flexible so organizations are thinking to adopt this technology but commitment at every phase of transformation is required to make the change successful. Top management, technical management, process team and change management and project management considered as the pillars of ERP and study pillars ensured successful implementation (for more details, see Alsharari, 2013, Alsharari et al, 2015, Alsharari, 2016a, 2016b, 2018a, 2018b, 2019a, 2019b, 2019cAlsharari and Abougamos, 2017;Alsharari and Youssef, 2017;Lasyoud and Alsharari, 2017;Al-Shboul and Alsharari, 2019;Alsharari and Al-Shboul, 2019;Alsharari and Alhmoud, 2019).…”

Accounting changes and beyond budgeting principles (BBP) in the public sector

“…The best methodology to answer this question is a case study approach as recommended by many authors (Alsharari, 2015, 2016a, 2017, 2018b; Alsharari, N.M., 2019a; Alsharari, N., 2019b; Alsharari and Al-Shboul, 2019). The case study in this research, Jordan Customs (JC), an entity under the Ministry of Finance, was chosen because they have implemented numerous changes in extra- and intra-organizational systems for budgetary and accounting management.…”

“…For example, Jordan has ongoing commitments to the World Bank and the International Monetary Fund (IMF) to reduce state debt and manage its financial resources more effectively. The Jordanian government has changed its public sector budgeting systems over three stages: introduction of RBB; implementation of BBP and implementation of a new accounting system, imposed regularly and intentionally on public organizations, including JC (Alsharari, 2013, 2016a, 2017, 2018b; Alsharari, N.M., 2019a; Alsharari, N., 2019b; Alsharari and Al-Shboul, 2019). This paper uses an institutional isomorphism framework to theorize the legitimating processes behind BBP and accounting changes in JC.…”

Zero Waste Accounting for Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals

“…This paper adopts interpretative approach which is essential to validate the research with "convincingness" approach rather than positivist measures of the reliability, validity of data and the generalization of results. The originality and critical interpretation combined with the "convincingness" approach is expected to describe the procedural validity of accounting research as previously proposed by Alsharari & Al-Shboul (2019). As this paper has a proposal to accounting standard setters for disclosing Zero Waste Accounting in IFIs, in which is it is a part of hifdzul 'alam (protecting the environment) therefore it is appropriate if this paper adopts Maqāsid al-Shari'ah framework in its discussion.…”