Institutional theory based research for the study of management accounting change (2008-2018): A qualitative meta-synthesis

Ahmed, Rafiuddin, and Kannaiah, Desti (2018) Institutional theory based research for the study of management accounting change (2008-2018): A qualitative meta-synthesis. In: [Presented at the 48th International Business Research Conference]. From: 48th International Business Research Conference, 19-20 November 2018, Sydney, NSW, Australia.

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Abstract

Qualitative meta-syntnesis is a new approach to aggregating research findings from multiple singular cases for theory development. Using the protocols of qualitative meta- synthesis tradition of summarizing and aggregating findings, this paper develops abstract theorizing of management accounting change for later use. Though a number of earlier research works has summarized common elements of institutional theory based research in management accounting change, this current study uses the systematic review tradition used in medicine, education and nursing sciences to improve the credibility of the reported synthesis. The key contribution of this study is a synergistic body of synthesis of different dimensions of institutional theory based qualitative research in management accounting change. Such a synthesis is superior to meaning, understanding, generalizability and validity gleaned from a single qualitative study in general and in the area of the study examined in this paper.

Item ID: 61383
Item Type: Conference Item (Abstract / Summary)
Keywords: institutional theory, meta-synthesis, case study, theory development, themes, aggregation
Date Deposited: 07 Jul 2022 01:00
FoR Codes: 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350105 Management accounting @ 70%
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3599 Other commerce, management, tourism and services > 359999 Other commerce, management, tourism and services not elsewhere classified @ 30%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 50%
91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 30%
93 EDUCATION AND TRAINING > 9305 Education and Training Systems > 930502 Management of Education and Training Systems @ 20%
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