Methodological Issues in Accounting Research Theories and Methods

by Hoque, Zahirul

• ISBN13: 9781904905134
• ISBN10: 1904905137
• Format: Paperback
• Copyright: 2006-04-01
• Publisher: Spiramus Press

Summary

A major problem confronting a researcher new to this area is which theoretical perspective is most apt. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and organisational practices in organisations. It can also be used for undergraduate (3rd year level) and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

Author Biography

Zahirul Hoque is Professor and Chair of Accounting at La Trobe University, Australia. He earned his PhD from University of Manchester in 1993, and also has B.Com and M.Com from the University of Dhaka. He edits and contributes to a number of international accounting journals.

Table of Contents

Contents	p. iii
Preface	p. x
About the Editor	p. xi
Notes on the Contributors	p. xii
Reviewers of the book	p. xix
Introduction	p. 1
Introduction	p. 1
Positivistic Perspectives	p. 1
Naturalistic Research Approach	p. 2
Institutional and Contextual Perspectives	p. 3
Critical Perspectives	p. 3
Research Strategies and Data Analysis	p. 4
Ethical Issues	p. 4
Publishing Research Work	p. 4
References	p. 4
Positivistic Perspectives
Rational Choice Theory	p. 7
Introduction	p. 7
The Rational Decision Making Process	p. 7
Bounded Rationality	p. 9
Extending the Theory to Modern Organisations	p. 10
Management Accounting and RCT	p. 12
Utilising RCT in Accounting Research	p. 13
Concluding Remarks	p. 14
References	p. 15
The Human Relations Theory	p. 19
Introduction	p. 19
The Meaning of Human Relations	p. 19
Human Relations Movement	p. 20
Human Relations and Organisational Behaviour	p. 26
Accounting and Human Behaviour	p. 29
Human Relations Factors and Psychology-Based Budgeting Research	p. 29
Conclusion	p. 31
References	p. 32
Theorising and Testing Fit in Contingency Research on Management Control Systems	p. 35
Introduction	p. 35
Selection Fit	p. 38
Interaction Fit	p. 39
Systems Fit	p. 48
Concluding Comments	p. 50
References	p. 52
Agency Theory and Accounting Research: An Overview of Some Conceptual and Empirical Issues	p. 55
Introduction	p. 55
Agency Theory Overview	p. 57
Strategies to Mitigate Agency Problems	p. 61
Comparison of Research Branches	p. 64
Directions for Future Research	p. 75
Conclusions	p. 77
References	p. 77
Transaction Cost Economics Governance and Control Decisions	p. 83
Introduction	p. 83
Transaction Cost Predictions	p. 86
Transaction Cost Principles in Management Accounting Research	p. 89
Conclusion	p. 98
References	p. 100
Strategic Choice and Management Control Systems: A Review of Theories and Challenges for Development	p. 105
Introduction	p. 105
Perspectives of Strategy	p. 106
The Strategy-Control Interface	p. 111
Some Challenges for MCS Development	p. 114
Conclusion	p. 118
References	p. 119
Naturalistic Research Approach
Grounded Theory: A Theory Discovery Method for Accounting Research	p. 129
Introduction	p. 130
Towards a Naturalistic Approach to Research	p. 131
Grounded Theory Method	p. 135
Procedures and Techniques of the Grounded Theory Method	p. 136
The Resulting Theory	p. 141
Evaluative Criteria	p. 142
Pitfalls of the Approach	p. 143
Divergence of Grounded Theory Method	p. 144
Application of Grounded Theory	p. 146
Summary and Conclusion	p. 151
References	p. 154
Institutional and Contextual Perspectives
Legitimacy Theory	p. 161
Introduction and Overview	p. 161
What is Organisational Legitimacy?	p. 162
What Sort of a Theory is Legitimacy Theory?	p. 166
The Relevance of the Notion of a 'Social Contract"	p. 169
Who Confers Legitimacy, and Do All Entities Need It?	p. 171
If Legitimacy is Threatened, What Strategies Might an organisation Adopt?	p. 172
Empirical Tests of Legitimacy Theory	p. 175
Concluding Comments	p. 178
References	p. 179
Institutional Theory	p. 183
Introduction	p. 183
Variants of Institutional Theory	p. 184
Institutional Research in Accounting	p. 188
A Future Research Agenda for Understanding Accounting as an Institutional Practice	p. 196
Concluding Remarks	p. 198
References	p. 199
Stakeholder Theory	p. 207
Introduction	p. 207
Basis of Stakeholder Theory	p. 208
Stakeholder Theories of the Firm	p. 210
Stakeholder Accountability	p. 213
Accounting under Stakeholder Perspectives	p. 214
Performance Reporting from Stakeholder Perspectives	p. 215
Organisational Governance from Stakeholder Perspectives	p. 217
Conclusion	p. 218
References	p. 219
Interpreting Management Accounting Systems Within Processes of Organisational Change	p. 223
Introduction	p. 223
Exploring Management Accounting Change in its Organisational Context	p. 225
Insights From 'Alternative' Management Accounting Research	p. 227
Interpreting Management Accounting Change: An Institutional Model	p. 234
Final remarks	p. 239
References	p. 240
Critical Perspectives
Critical Theory	p. 247
Introduction	p. 247
The Critical Theory Tradition	p. 248
Habermas on Knowledge and Interests	p. 251
The Critical Turn in Accounting Research	p. 253
Installing a Critical Theory Perspective	p. 254
Recapturing the Emancipatory Intent	p. 260
In Summary: Seven things you need to know about Critical Theory	p. 264
Postscript: Suggestions for Future Research	p. 266
References	p. 267
The Labour Process	p. 271
Introduction	p. 271
The Labor Process	p. 272
Current Critique	p. 275
Applications in the Accounting Literature	p. 277
Future Research Considerations	p. 282
Closing Comments	p. 283
References	p. 285
Gandhian-Vedic Paradigm: Theorising Sustainable Development	p. 291
Introduction	p. 291
Theory of Swaraj and Satyagraha: The Advaitic Vedic Connection	p. 301
Gandhian-Vedic Responsibility Illustrated	p. 312
The Gandhian-Vedic Paradigm: Tools for engaging with the Sustainability Discourse	p. 314
Gandhian-Vedic Accountability: The Square of Sustainable Development	p. 318
Conclusion	p. 332
Glossary of Sanskrit terms commonly used in this chapter	p. 332
References	p. 333
Power and Accounting: A Guide to Critical Research	p. 339
Introduction	p. 339
What is Power?	p. 340
Frameworks of Power	p. 341
Power and Accounting	p. 345
Way Forward	p. 354
References	p. 356
Research Strategies and Data Analysis
Case Studies and Action Research	p. 361
Introduction	p. 361
The Case Study Approach	p. 362
Components of a Case Study	p. 364
Criticisms of Case Study Approaches	p. 365
Action Research	p. 365
Features of Action Research	p. 366
Criticisms of Action Research	p. 368
Conclusion	p. 369
References	p. 369
The Qualitative Research Tradition	p. 375
Introduction	p. 375
The Qualitative Landscape	p. 376
Closing the Gap between Practice and the Textbooks	p. 378
Making the Link between your Philosophical Assumptions and Determining the Appropriate Research Method(s)	p. 379
Research Methods Providing Qualitative Evidence	p. 382
The Field Research Process	p. 384
Summary	p. 394
References	p. 394
Protocol Analysis	p. 399
Introduction	p. 399
Epistemological Context	p. 401
Protocol Analysis in Accounting Research: Issues Explored	p. 403
Protocol Analysis in Accounting Research: Method Issues and Limitations	p. 405
Further Research	p. 407
References	p. 408
Financial Ratios in Quantitative Data Analysis: A Practical Guide	p. 411
Introduction	p. 411
Accessing Financial Statement Data	p. 412
Selecting Firms	p. 413
Time-Series Versus Static Analysis	p. 414
Selecting Profitability Measures	p. 415
Pitfalls in Financial Ratios	p. 415
Rising ROE with Falling Income	p. 416
Disasters with Negative Equity and Negative Earnings	p. 417
Deceptions in Significance	p. 418
Sample Bias	p. 419
Other Problems with Negative Equity	p. 420
Academic Usage of Equity	p. 421
Conclusion	p. 422
References	p. 424
Conducting Survey Research in Management Accounting	p. 427
Introduction	p. 427
Boundary Conditions for Designing Questions for Mail Surveys	p. 428
Section 1: Methodological Procedures	p. 429
Section 2: Empirical Evaluation of Accounting Survey Research	p. 437
Conclusions, Problems and Recommendations	p. 451
References	p. 453
Reliability and Validity in Field Study Research	p. 461
Introduction	p. 461
Defining Case Study/Field Research	p. 462
Validity in Field Research	p. 463
Reliability in Field Research	p. 469
Conclusion	p. 473
References	p. 474
Triangulation Approaches to Accounting Research	p. 477
Introduction	p. 477
Meaning of Triangulation	p. 478
Forms of Triangulations	p. 478
Limitations of Triangulation Approaches	p. 483
Conclusions	p. 483
References	p. 483
Ethical Issues
Dealing with Human Ethical Issues in Research: Some Advice	p. 487
Introduction	p. 487
Basic Ethical Principles	p. 488
Ethical Requirements in Human Subjects Research	p. 489
Application for Human Ethics Approval - Some Tips	p. 491
Some Examples	p. 493
Conclusion	p. 494
Plain Language Statement	p. 495
Consent Form - For Organisations	p. 496
References and Further Suggested Reading	p. 497
Methodological Issues Regarding Research on Accounting Ethics	p. 499
Introduction	p. 499
Traditional History and the Public Accounting Profession	p. 501
New History and Critique of the Public Accounting Profession	p. 501
Social Science Approaches to Research on Accounting Ethics	p. 502
The Theory of Moral Development and Research on Accounting Ethics	p. 507
Conclusion	p. 510
References	p. 510
Publishing Research
Publishing in Academic Accounting: Practical Advice and Healthy Iconoclasm	p. 515
Introduction	p. 515
Contexts of Scholarship	p. 516
Personal Assumptions	p. 517
Project Conceptualisation	p. 517
Data	p. 519
Theory	p. 521
Analysis	p. 522
Writing	p. 524
Pulling the Trigger: Journal Submission	p. 526
Revise and Resubmit	p. 528
Moving on	p. 530
A Note on Co-authors	p. 532
Managing the Portfolio	p. 533
Conclusion	p. 533
References	p. 534
Index	p. 535
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