A survey of methodological approaches utilised in contemporary management accounting research

Harris, Jason, and Durden, Chris (2012) A survey of methodological approaches utilised in contemporary management accounting research. In: Asian Academic Accounting Association 13th Annual Conference, pp. 1-25. From: Asian Academic Accounting Association 13th Annual Conference, 9-12 November 2012, Kyoto, Japan.

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Abstract

This paper surveys the methods and methodological approaches utilised in contemporary management accounting research. 116 articles are examined taken from three leading journals between 2008 and 2010. Multi-method research, while theoretically having fairly broad acceptance within the research community, still occupies only a very small space in the contemporary literature surveyed. The findings highlight the dominance of quantitative methods in recent papers published in JMAR. Research within the journals surveyed taken as a whole demonstrates an overall balance between quantitative and qualitative methods, though individual journals demonstrate varying levels of balance/imbalance. There is in general a healthy internal discussion about methodology issues as demonstrated by the volume of conceptual papers published. Multi-method research, though theoretically acceptable to many researchers, still occupies a negligible proportion of all published research. The longstanding methodological debates continue and are likely to continue for the foreseeable future.

Item ID: 26065
Item Type: Conference Item (Research - E1)
Keywords: methodology; literature review; management accounting research
Date Deposited: 16 May 2013 02:02
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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