Qualitative management accounting research: Rationale, pitfalls and potential: A comment on Vaivio (2008)
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Date
2008-10-03
Source Title
Qualitative Research in Accounting and Management
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EMERALD GROUP PUBLISHING LTD
Melbourne Authors
Affiliation
Accounting
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Journal Article
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Citation
Lillis, A. (2008). Qualitative management accounting research: Rationale, pitfalls and potential: A comment on Vaivio (2008). Qualitative Research in Accounting Management, 5 (3), pp.239-246. https://doi.org/10.1108/11766090810910236.
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Abstract
Purpose
This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio.
Design/methodology/approach
The approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting.
Findings
The paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question.
Originality/value
The paper stresses the value of pluralism and inclusiveness in both methodological and method choices.
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Keywords
Accounting, Auditing and Accountability