Qualitative research methods in accounting
- Credits: 9
- Ending: Examination
- Range: 4S
- Year: 1
- Faculty of Economic Informatics
Teachers
Included in study programs
Teaching results
Even though the mainstream academic research in economics is focused mainly on the use of the quantitative research methods, it is not the only approach used for the formulation and the solutions of the scientific problems. Upon finishing the course, the students: a) should have acquired the understanding of the qualitative aspects of research in accounting, both from the point of view of its focus and the sense of the very qualitative factors (those, which could affect the quantitative oriented research as well), b) should gain an ability to adopt these approaches in his/hers scientific work, c) be able to demonstrate the acquired abilities with a draft of the scientific article prepared by himself/herself.
Learning outcomes:
Even though the mainstream academic research in economics is focused mainly on the use of the quantitative research methods, it is not the only approach used for the formulation and the solutions of the scientific problems. Upon finishing the course, the students: a) should have acquired the understanding of the qualitative aspects of research in accounting, both from the point of view of its focus and the sense of the very qualitative factors (those, which could affect the quantitative oriented research as well), b) should gain an ability to adopt these approaches in his/hers scientific work, c) be able to demonstrate the acquired abilities with a draft of the scientific article prepared by himself/herself
Knowledge
The student will acquire the knowledge on the qualitative aspect of accounting research, mainly focused on the finding a examples of good practice, assessment of the impact of the cultural, historical, anthropological and factors on the accounting practice, determination of the ways of evaluation of linguistic and other non-structured qualities of accounting data and the use of visual data. In addition, he/she will acquire knowledge on the possible impact of various cultural, sociological and other factors on the scope and the development of a research in accounting. Finally, he/she should gain an understanding on the ethical requirements governing the accounting qualitative research.
Competences
Upon completing the course, the student will acquire competences to identify emerging issues in qualitative accounting research, to assess and select the approaches which would adequately respond to such challenges, and to apply those approaches appropriately. In the design stage of the research, the student will be able to cope with bias arising mainly from the cultural and social background of the researcher. In addition, he/she will be able to identify the qualitative factors, which could affect or effect the relevance of the research and determine, whether such factors should themselves be the subject of the research or whether their impact should be eliminated through an appropriate technique.
Skills
The student will evolve skills necessary for the selection of the topic for an independent qualitative accounting research project, design of the methodic of its solution (in accordance with acquired knowledge and skills) and its realization, at least at the level of a scientific paper.
Indicative content
Social constructionist approach research, 2. Interpretive reseach and 3. Historiography in accounting research. Grounded theory. Visual methodologies for accounting. Appreciative inquiry. Ethnographic and anthropology studies in accounting. Discourse analysis. Interventionist research in accounting. Reflexivity of a researcher. Analysing and interpreting qualitative data. Ethical considerations in qualitative research.
Support literature
Odporúčaná literatúra:
1. Ahrens, T. and Chapman, C. (2006). Doing qualitative field research in management accounting: positioning data to contribute to theory. Accounting, Organizations and Society, Vol. 31, No. 8, pp. 819– 841.
2. Ahrens, T. et al (2008) The future of interpretive accounting research – a polyphonic debate, Critical Perspectives on Accounting, 19, 840–866.
3. Alvesson, M. and Sandberg, J. (2011). Generating research questions through problematization. Academy of Management Review, 36, 247–271.
4. Alvesson, M., Hardy, C. and Harley, B. (2008). Reflecting on reflexivity: reflexive textual practices inorganization and management theory. Journal of Management Studies, 45, 480–501.
5. Covaleski, M.A. and Dirsmith, M.W. (1990). Dialectical tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society, 15, 543–547.
6. Fleischman, R. K. and Tyson, T. N. (2003). Archival research methodology. In Fleischman, R. K., Radcliffe, V. S. and Shoemaker, P. A. (eds) Doing Accounting History: Contributions to the Development of Accounting Thought, Studies in the Development of Accounting Thought, Vol. 6, Bingley: Emerald, pp. 31–48.
7. Gurd, B. (2008). Remaining consistent with method? An analysis of grounded theory research in accounting. Qualitative Research in Accounting and Management, 5:2, 122–138.
8. Hopwood, A.G. (2007). Whither accounting research. The Accounting Review, 82, 1365–1374.
9. Jönsson. S. and Lukka, K. (2006). There and back again. Doing interventionist research in management accounting. In C.S. Chapman, A.G. Hopwood, and M.D. Shields (2006) Handbook of Management Accounting Research. New York: Elsevier, Vol. 1, 373–397.
10. Laughlin, R. (1995). Empirical research in accounting: alternative approaches and a case for middle range thinking. Accounting, Auditing and Accountability Journal, Vol. 8, No. 1, pp. 63–87.
11. Lukka, K. and Kasanen, E. (1995). The Problem of Generalizability: anecdotes and evidence in accounting research. Accounting, Auditing and Accountability Journal, 8:5, 71–90.
12. Lukka, K. and Suomala, P. (2014). Relevant interventionist research: Balancing three intellectual virtues. Accounting and Business Research, 44:2, 204–220.
13. McKinnon, J. (1988). Reliability and Validity in Field Research: Some Strategies and Tactics’, Accounting. Auditing and Accountability Journal, Vol. 1, No. 1, pp. 34–54.
14. Miles, M. and Huberman, A. (1994), Qualitative Data Analysis, 2nd ed., London: SAGE Publications
15. Modell, S. (2015). Theoretical triangulation and pluralism in accounting research: a critical realist critique. Accounting, Auditing and Accountability Journal, 28, 1138–1150.
16. Modell, S. (2015). Making institutional accounting research critical: dead end or new beginning? Accounting, Auditing and Accountability Journal, 28, 773–808.
17. Parker, L.D. (2008). Interpreting interpretive accounting research. Critical Perspectives on Accounting, Vol. 19, No. 6, pp. 909–914.
18. Power, M. (2000). The audit implosion. London: ICAEW.
19. Sy, A. and Tinker, T. (2005). Archival research and the lost worlds of accounting. Accounting History,
20. Tinker, T. (2005). The withering of criticism. A review of professional, Foucauldian, ethnographic, and epistemic studies in accounting. Accounting, Auditing and Accountability Journal, 18, 100–135.
21. Townley, B. (1993). Foucault, power/knowledge, and its relevance for human resource management. Academy of Management Review, 18, pp. 518–545.
Syllabus
1. Social constructionist research in accounting 2. Interpretive research in accounting: past, present and future 3. Historiography in accounting research 4. Grounded theory approach to accounting studies: overview of principles assumptions and methods 5. Visual methodologies for accounting 6. Appreciative inquiry for accounting research. Field interviews: process and analysis 7. Ethnography, ethnomethodology and anthropology studies in accounting 8. Case studies in accounting research 9. Discourse analysis in accounting research 10. Interventionist research in accounting 11. Reflexivity in accounting research 12. Analysing and interpreting qualitative data 13. Ethical considerations in qualitative research
Requirements to complete the course
52 hours: seminars
52 hours: preparation for the seminars
52 hours: preparation of the team project
8 hours: participation in colloquium
70 hours: preparation for the final exam
Student workload
Achievement of at least 51 % of the total points attributed for the project and the final exam
Language whose command is required to complete the course
slovak
Date of approval: 10.02.2023
Date of the latest change: 08.01.2022