More than a numbers game: qualitative research in accounting

Lee, Bill; Humphrey, Christopher

doi:10.1108/00251740610650184

Cited by 38 publications

(28 citation statements)

References 93 publications

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“…Semi-structured interviews are a common method used in collecting qualitative data and consequently this method is also used in this study (see examples in Lee and Humphrey, 2006;Lukka, 2007). We wanted to interview different directors to achieve a better understanding of the phenomena.…”

Section: The Empirical Data Was Collected Via a Preliminary Interviewmentioning

confidence: 99%

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Collective action in the implementation of a “greener” performance measurement system

Länsiluoto

Järvenpää

2010

Journal of Accounting &Amp; Organizational Change

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Purpose; This study investigates how different actors affected the implementation of environmental management system (EMS) and performance management system (PMS) in a case company when EMS and PMS were finally integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) can be utilized for investigating the implementation of different management systems in practice.Methodology; This study is an interpretative case study, which utilizes qualitative methods such as semi-structured interviews and internal documents. Findings;The results indicate the importance of separation between the power and status of an actor in EMS and PMS implementation processes. The power and status of actors in EMS and PMS implementation differed. The status and role of actor can change although the power can be static during the implementation of different management systems. Therefore, study confirms the classification of Lovaglia et al. (2003) and proposes that their classification should be added in the framework of Gibson and Earley (2007). Practical implications;It is important to select the key actors and evaluate their power and status in the implementation of management systems deliberately. The implementation of management systems may be affected by both internal and external actors of organization.Originality; Earlier accounting studies with institutional theory framework of Burns and Scapens (2000) have not specifically investigated the role of actors, their power and status in implementing 2 two different management systems. Collective action frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) has not practically utilized before in EMS and PMS studies. Furthermore, the EMS and PMS integration studies have usually been normative without empirical case data.

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Section: The Empirical Data Was Collected Via a Preliminary Interviewmentioning

confidence: 99%

“…We have utilized several modes of triangulation to increase the trustworthiness of our study (Ahrens and Chapman, 2006;Vaivio, 2008;Woodside and Wilson, 2003 see also Lee and Humphrey, 2006;Modell 2005). First, we utilized several different types of data i.e.…”

Section: The Empirical Data Was Collected Via a Preliminary Interviewmentioning

confidence: 99%

Collective action in the implementation of a “greener” performance measurement system

Länsiluoto

Järvenpää

2010

Journal of Accounting &Amp; Organizational Change

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“…The qualitative approach emerged as alternative to positivist paradigm, to the extent that this sometimes proves ineffective to analyze and study the subjectivity related to the behaviors and activities of persons and organizations (Sousa & Baptista, 2011;Lee & Humphrey, 2006). Interpretive researchers strive to provide a thorough understanding of the environment in which to experience the problems studied, considering the perspective of one who lives (Paiva et al 2011).…”

Section: Methodsmentioning

confidence: 99%

The Opening of the Stock Market of Angola and the Challenges for Companies at the Level of the Financial Reporting System and Corporate Governance

Namuele

2018

SSRN Journal

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This research aims to analyse the main requirements in terms of financial reporting and corporate governance mechanisms established by the Capital Market Commission (CMC) of Angola to companies operating on the capital market of Angola. Using a qualitative investigation approach, we conclude that, overall, Angola is providing itself with a legal framework that is in convergence with the major orientations of the international organizations, regarding the requirements made to entities operating in the capital market, in terms of governance and oversight of those corporations, of their financial reporting process. However, there is an urgent need for the CMC of Angola to orient or even advocate the mandatory adoption of the IASB' s international accounting standards for entities operating (or intending to operate) in the capital market of Angola. At the Corporate Governance level, we found a fairly convergence of the principles and recommendations of the CMC regarding the OECD Corporate Governance principles.

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“…A inserção de teorias sociais para a contabilidade gerencial trouxe uma mudança significativa em termos metodológicos a partir da década de 1980 (BAXTER;CHUA, 2003;RYAN et al, 2002). No contexto internacional, os pesquisadores ampliaram a contabilidade gerencial para um contexto social diferente daquele até então adotado, e inseriram teorias a partir das ideias de teoristas sociais como Giddens, Foucault, Habermas e Latour, permitindo uma proliferação de alternativas em pesquisa contábil e favorecendo embates teóricos entre diversas abordagens (LAUGHLIN, 1995;LEE;HUMPHREY, 2006;RYAN et al 2002).…”

Section: Abordagens Possíveis Para a Contabilidade Gerencialunclassified

Revistando possibilidades epistemológicas em contabilidade gerencial: em busca de contribuições de abordagens interpretativas e críticas no Brasil

Lourenço

Sauerbronn

2016

R. Contemp. Contab.

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O presente artigo reconhece que a contabilidade retrata uma parte da realidade, e nesse sentido, as pesquisas contêm visões de mundo que evidenciam o conhecimento como uma razão entre sujeito e objeto. O conhecimento científico em contabilidade gerencial, portanto, ocorre a partir da descoberta de pesquisadores que conduzem suas pesquisas com base em pressupostos ontológicos, epistemológicos e metodológicos associados a determinadas abordagens. Este artigo revisita diferentes possibilidades epistemológicas em contabilidade gerencial e apresenta reflexões sobre a contribuição destas abordagens para a pesquisa, destacando pressupostos, possibilidades e limitações de abordagens dominantes e alternativas. As autoras desenvolvem um argumento acerca dos potenciais advindos de maior engajamento com abordagens interpretativas e críticas, que lancem novas luzes sobre os fenômenos contábeis. Para tal, é promovido um diálogo com diversos autores, de forma a apontar a possibilidade de pluralismo e coexistência de conhecimentos de naturezas diversas em contabilidade gerencial no Brasil.

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More than a numbers game: qualitative research in accounting

Cited by 38 publications

References 93 publications

Collective action in the implementation of a “greener” performance measurement system

Collective action in the implementation of a “greener” performance measurement system

The Opening of the Stock Market of Angola and the Challenges for Companies at the Level of the Financial Reporting System and Corporate Governance

Revistando possibilidades epistemológicas em contabilidade gerencial: em busca de contribuições de abordagens interpretativas e críticas no Brasil

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