Approaches in management accounting research with an emphasis on qualitative methods

Approaches in management accounting research with an emphasis on qualitative methods Lecture Slides 1 Course overview Course constists of 6 lectures 50% mandatory attendance lecture examination Article seminars (you must pass the examination to participate) 2

Course contents Topic 1. Research in management accounting Positivistic and hermenutic traditions Ontology and epistemology Research paradigms and traditions Topic 2. Field studies and case based research in management accounting Topic 3 empirical research process constructive research process interventionist/constructive research vs. consultancy data collection and access 3 Course contents Topic 4 Quantitative research and mail surveys Contingency research in management accounting Topic 5 Doing a master s thesis in management accounting Topic 6 how research is published some specific issues 4

Course contents and literature Course literature 1. Puxty: The Social and Organizational Context of Management Accounting, Chapters 1-3. 2. Gummesson: Qualitative Methods in Management Research 3. A journal article: Labro & Tuomela (2003): On bringing more action to management accounting research: process considerations based on two constructive case studies. European Accounting Review Vol. 12, No. 3, pp. 409-442 5 Lecture 1 Management accounting research 6

Management accounting vs. management accounting research accounting praxis how things work vs. how things should work (normative) accounting research While management accounting praxis is not a (social) science, research of management accounting praxis certainly is 7 Empirical research Important building blocks in all empirical research: 1. Theory 2. Method 3. Data 8

General approaches to science : positivistic and hermeneutic paradigms Positivism idealism (knowledge is created by the perceiving mind) the role of measurement in creating knowledge realism (existence of a mind-independent reality) Logical empirism: the study of objective reality usually involves distancing the researhcer from the object of research statistical methods and testing to achieve genralizability repetition hypotheses and the falsification principle Consider the falsifcation of the following arguments how is it different...? H: All swans are white vs. H: All swans are not white 9 Positivism and management accounting In management accounting research, use of economic theories and positivism are connected e.g. agency theoretic studies Other positivistic research traditions include e.g. contingency research (organization / management theories) and HIP reseach (psychology) 10

Positivism vs. hermeneutic paradigm of science Hermeneutic paradigm any interpretation of reality is strongly conditioned by subjective, theoretical and cultural factors personal commitment of the researcher to the object researched Interpretitive studies: interpretation of data by reseacher generalization to the theory aim: to develop an understanding of the pheonomenon that is studied interventionist vs. non-interventionist studies 11 Positivism and hermeneutics (Gummesson, p. 178) Reseach concentrates on description and explanation vs. understanding and interpretation Scope of studies well defined and narrow vs. both narrow and holistic Vantage point / logic is primarily deductive vs. inductive 12

Positivism and hermeneutics Research concentrates on generalization and abstraction vs. specific and concrete phenomena, but also attempts generalizations Distance to object studied detached vs. both distance and involvement Distinction between science and personal experience strong vs. interpretation requires personal knowledge about the object of research 13 Positivism and hermeneutics Emotional neutrality researchers try to be emotionally neutral vs. researchers allow both feelings and reason to govern their actions (it is just important to recognize this) Discovery vs. creation researhcers discover objects of reality vs. researches may sometimes partially create what they study (interventionist studies) 14

Choice of paradigm and method Research problem is the key issue A certain methodology is not either right or wrong ; it is either more suitable or less suitable in researching a certain problem 15 Ontology and epistemology Ontology study of the nature of reality key questions: what is reality and what does it mean that something exists; could things be some other way than they are right now does objective reality exist? Epistemology study of knowledge key questions: what is knowledge, and how can we be sure that we know something e.g. you know something because it has been measured and statistically tested or you know something because you have become intimately familiar with a phenomenon, which can be theoretcally intepreted = > you understand how it works 16

Example: full product costs Do observer-independent, true or accurate product costs exist in a multi-product firm? If so, how do you know that your product costs are accurate? Consider other research subjects: e.g. full costing system e.g. how managers use the full costing system in various decisions e.g. how and why full costing systems are adopted 17 Ontology, epistemology, and management accounting research paradigms EPISTEMOLOGY ONTOLOGY Objective realist Critical realism Subjectivist Idealist Objectivist positivist - neo-positivist (incoherence) Relativist Constructivist critical theory Subjectivist Pragmatism Post-modern 18

Categorization of research traditions in Finland (Neilimo&Näsi, Kasanen&Lukka&Siitonen) 1. Positivistic (nomothetic) research 2. Conceptual analytic research 3. Decision support / systems research 4. Action research 5. Constructive research 19 Research paradigms (Puxty) 1. positivistic /functionalist (Puxty: traditional) paradigm 2. Systems perspective / neopositivist 3. Hermeneutic/interpretitive (Puxty: microsociology) 4. Radical / Critical paradigms 5. Postmodern paradigm 20

Functionalist Spring 2006 An approach to management accounting research, according to which the studied (researched) organization s social system consists of concrete, empirical phenomena, which exist independently of the managers and employees Subject of research: accounting systems ABC systems budgeting systems balanced scorecards etc. this type of MA research often has a positivistic undertone a common approach in nomothetic and constructive research areas criticised for treating existing structures (power & and other) as unproblematic Neopositivism: systems theory 21 21 Interpretivist Spring 2006 Objective of MA research: to produce a deep understanding how managers and other organisational actors understand and use MA systems Deep undestanding and rich accounts (Ahrens and Dent, 1999, JMAR) based on the hermenutic paradigm of science renounces objectiviness, analyses researhcer s own preunderstanding and ideology Action research focuses on social systems 22 22

Spring 2006 Radical / critical paradigms Subsurface structures and surface structures Radical structuralist paradigm Acknowledges that social systems have a concrete and real existence Analyses tensions dualism Related to the labour process theory Radical humanist paradigm managers and employees socially construct organisations emancipatory aims 23 23 Critical research today Accounting and management-labour relations (labour process theory) Corporate social responsibility Social and environmental accounting (SEA) 24

Postmodern Spring 2006 Interested in the use / employment of management accounting in Social construction of organisational reality Organisational power structures Common theoretical frameworks: Bourdieu Foucault Methods relating to the latter: genealogy and discourse analysis Predominantly interpretive and/or action research 25 Postmodern research today: actor network theory (ANT) The actor network theory literature in management accounting rejects the distinction between a subjective and an objective world in favour of one world that is made up of networks of humans and non-humans in which actions either do or do not leave their footprints Latour, 1987; 1999; 2005 If actions make a difference they leave footprints and become real and worthy of study. Such actions need themselves to be understood as network effects, as outcomes of the activities that sustain, and are sustained by, the action networks around them. 26

Postmodernism in management accounting: actor-network theory From a MA viewpoint, the key argument in Latourian ANT is that management accounting technologies are not diffused into various organizations as ready-made, stable and immutable objects of representation. Instead, management accounting is constructed and becomes factlike as a result of being embedded in networks of human and non-human actors/actants (software, hardware, production processes etc) As such, researchers adopting such a critical sociology framework are motivated to study management accounting as it is being made, constructed or fabricated observation is important Basically, the Latourian argument is that once a techology assumes stability and a factlike status, it assumes the status of a black box 27 2. Field studies and case based research in management accounting 28

Case studies, multiple case studies and field studies Case study deep understanding and rich accounts (Ahrens & Dent) researcher commitment for a long period of time direct observation + interviews Multiple case study various designs (e.g. matched pairs approach, most-likely & least likely, etc.) can entail positivistic undertones Yin, Eisenhardt Field study Many organizations short time period little researhcer involvement interviews (often structured) 29 Case and Field Studies: ethnography research which is conducted in direct relation with the targets of research origins of the ethnographic approach lie in anthropology (application of ethnometology) and sociology (symbolic interactionism of the Chicago School In case research, the researcher has a direct and in-depth contact with the target(s) of empirical examination over a considerable period of time vs. field studies 30

an example Briers and Chua (2001) activity-based costing (ABC) can be understood as an organisational and a global practice that influences, and is shaped by, managers, accountants, academics, and international consultants with diverse and ever-changing agendas From an ethnographic research viewpoint, the relevant issue is not whether ABC has been a new or a novel practise, but the fact that it has caused considerable actions and formation of actor networks in firms. 31 Ethnographic origins of case research researcher examines the habits, values and patterns of a society foreign to him/her Close and extended contact, where observation is the cornerstone supported by interviews and analyses of archives 32

Case studies: data the researcher typically collects empirical material in multiple ways, which support each other participant observation interview collection of archival data 33 Case studies: strenghts and weaknesses At best, being based on profound empirical work and driven by interesting theoretical choices, they can provide fresh angles, perceptions, interpretations and solutions to the studied issues, thereby adding to our understanding to the phenomena in question At worst, the reader does not follow the motivation, purpose, theoretical linkages or contribution of the study after having read a long, carelessly prepared report, predominantly filled with descriptive rawdata. 34

Interventionism Non-interventionist position researcher should be objective, distanced and value-free (q.v. positivism) Interventionist position researcher actively co-operates with other actors in the field research projects have often practical purposes e.g. develop something useful for the firm since researchers are not and cannot be value free, they should be open about their values, and how these influence the research project 35 Emic and etic views on research subject Origins in linguistic research emic perspective focuses on the intrinsic cultural distinctions that are meaningful to the members of a given society native members of a culture are the sole judges of the validity of an emic description E.g. native speakers and linguistic studies etic perspective relies upon the extrinsic concepts and categories that have meaning for scientific observers Scientists are the sole judges of the validity of an etic account E.g. linguistic researchers (regardless of native language) 36

Interventionism and data collection In non-interventionist studies, data is often collected first, and research is done after (based on the collected data) In interventionist studies, at least part of the research has to be conducted simultaneously with the flow of life in the target organization 37 Theory linkage in case study research Case studies apply theories in two differing ways 1. prior theoretical knowledge of the domain area (e.g. budgeting, performance measurement etc) 2. theoretical knowledge relating to the methodological choices (statistical, social, organization theory etc) 38

Types of theory linkages (Keating, 1995) Theory discovery Theory refinement theory illustration theory specification Theory refutation / testing 39 Taxonomy of case studies (Lukka) according to theory linkage and empirical intervention EMPIRICAL INTERVENTION THEORY LINKAGE Non-interventionist research Interventionist case research Theory discovery case research e.g. grounded theory In principle, open to all research theory options Theory illustration case research e.g. case studies informed Action reserach by social theories -often limited intervention researcher participates in the stream of actionin practice Theory refinement case research e.g. case studies suggesting Constructive research new varables to existing theoretical models -strong intervention: theory contribution is Theory testing case research e.g. applications of 'most- pursued by attempting to likely' or 'least-likely' solve real-world problems research design 40

3. Empirical research process Overview of research process Constructive research process Interventionst and/or constructive research vs. consultancy Data collection in empirical qualitative research 41 The empirical research process REALM OF ACCOUNTING PRAXIS (EMPIRICAL) RESEARCH PROCESS Ontological and Epistemological choices Finding an interesting Defining research Paradigm Choice of subject for research subject research method Choice of theory Method of analysing Method of data New interesting Theoretical data collection subjects for research relevance Empirical results Practical relevance Reporting the Interpreting results results 42

Research process in constructivist / interventionist research (Kasanen et al 1993; Lukka, 2000, 2002; Labro & Tuomela 2003). PREPARATORY PHASE 1. to find a practically relevant research problem that has research potential 2. to examine the potential for long-term research with the target organization 3. to obtain a general and comprehensive understanding of the topic FIELDWORK PHASE 4. to innovate and construct a theoretically grounded solution idea 5. to implement the solution and test whether it works in practise THEORIZING PHASE 6. to examine the scope of the solution s applicability 7. to show the theoretical connections and the research contribution of the solution 43 Interventionist and/or constructive research vs. consulting What differentiates consulting from interventionist case study research? From time to time, the role of consultants has been significant in MA research ABC systems EVA Important: role of theory and contribution the hen metaphor (Paulsson Frenckner) 44

Action science vs. consultancy Researchers goals: desire to obtain new knowledge (vs. completion of assignments and being offered new assignments) Researchers preunderstanding and understanding focus on theory, with support from practise (consultants: vice versa) Researchers choice of research territory (vs. consultants choice of field of consultancy) Researchers choice of methods and researcher roles for gaining access (vs. consultants choice of methods and consultancy roles) Researchers quality criteria are determined by the research community (vs. client assessment) 45 Generalizing from case studies 46

Generalizing Statistical generalization sampling => statistical test => generalization to the population Validity using method to study what you intended to study instead of studying something else theoretical concept describes (observer-independent) reality e.g. does a map reflect terrain? (Gummesson) Reliability two or more researchers using the same method and same data should arrive at the same conclusions 47 Positivistic criticism of case study research 1. Case studies lack statistical reliability and validity 2. Caser studies can be used to generate hypotheises but not to test them 3. Generalizations cannot be made on the basis of case studies 48

Generalization from case studies? 1. How many cases do you need? contribution is the issue first approach: try to reach general conclusions from a number of case studies 2. Generalization to theory (not to the population) second approach: try to reach a specific conclusion from a single case, because the single case is of particular interest 49 Case studies: Management action science (Gummesson) 1. Action scientists take action 2. Action science has dual goals: both contribute to the client and contribute to the science 3. Action science is interactive; it requires cooperation between researchers and client personnel and continuous adjustment to new information and new events 4. Understanding developed during an action science project aims at being holistic, recognizing complexities 5. Action science is applicable to the understanding, planning and implementation of change in business firms and other organizations 50

Case studies as management action science 6. It is essential to understand the ethical framework and the values and norms in within which action science is used in a particular project 7. Action science can include all kinds of data-generating methods but requires total involvement of the researcher 8. Constructively applied preunderstanding of the corporate environment and the conditions of business is essential 9. Management action science should preferably be conducted real-time, but retrospective action science is also an option 10. Management action science requires quality criteria 51 Challenges of qualitative research (Gummesson) 1. Access to management reality 2. Preunderstanding and understanding 3. Quality 52

Data collection in qualitative research Getting in accessibility How researchers get access to the companies they want to study vs. consultants can there be something in common Gatekeepers and infomants what if you know that you are not allowed know something important about subject of your research? 53 Accessibility The iceberg metaphor (Gummesson, p. 36) Questionnaire studies (incl. contingency research) are sometimes criticised for lack of credibility and detachment from real-world problems e.g. what does it mean that the company uses ABC or has adopted BSC do the respondents even know what the concept entails? many different types of costing systems seem to be called ABC.. if the company has adopted systematic performance measurement, it may or may not be called BSC. does the researcher speak the same language as the respondents...? if one profit centre has experimented with the system once, how will the respondents answer? do the respondents have incentives to appear modern, and therefore imply that modern techniques are in use? 54

Gatekeepers What the field researcher may see, and why? Who gives what kind of access? Relationship between access and refinement of research questions 55 Preunderstanding and understanding Preunderstanding necessary for research Blocked preunderstanding =>knowledge and approaches are selective because the researcher has committed to specific paradigm, theories, models and procedures if your only tool is a hammer, all problems start to look like nails Grounded theory / emergent theory approaches (Glaser and Strauss) 56

Emergent theory approaches Preunderstanding and initial knowledge of the theories Data collection Determining what theory to use in interpreting the data Forming the theoretical framework 57 Ethnographic inquiry: fieldwork Interviews preferably in-depth, open-ended interviews direct observation written documents data focuses on people, and reflects multiple realities Aim to get a deep understanding, much deeper that e.g. a survey questionnaire would. 58

4. Quantitative MA research 59 What is a good quantitative study like? Interesting focus and research question contribution Interesting theoretical framework Innovative/new variables Large and random sample Sophisticated quantitative methods Clear structure: 1. Introduction, 2. Theory/previous literature, 3. Research method, 4. Results 5. Conclusion Hypotheses developed (H1, H2 etc.) Hypotheses vs. results discussion 60

Research method: Survey Delivery methods: Face to face and telephone Postal Internet Pilot study Second/third mailing 2-3 weeks after initial mail-out Check nature of non-respondents Anonymous response 61 Sampling Ensure that sample is representative of population Avoid systematic bias Sampling frame does not cover population Non-random sampling Non-response bias Accuracy of estimates can be determined statistically if sample is random and large More variables require more responses 62

Contingency Framework in Management Accounting Can we assume that those factors affect MCSs of the firm? What kind of Hypotheses we can develop? What could be the other factors under dependent variables? technology environment national culture MCS strategy size structure 63 The concept of fit The concept of contingency fit is utilized to how MACS are best designed and implemented to fit the context they operate in Fit is thus a question of alignment between 1. the characteristics of management accounting and control systems 2. organizational perfomance (subjective / objective) 3. contingency factors that might affect the relationship between the first two 64

The most common contingency factors The most common internal factors at the company level, that have been examined in relation to management accounting practices from the point of contingency approach framework, are 1. organizational size 2. technology and 3. companies strategies 65 Contingency factors (cont.) The external factors at wide-ranging level that have an influence on management accounting practices are external environment national culture environmental uncertainty and hostility Current / contemporary contingency factors include IT international competition societal differences organizational life cycle 66

Special characteristics of contingency research Simplicity, generality and accuracy Main point is measuring (not deep understanding like in case study), how independent variable x affect to dependent variable y? Large scale Cross-sectional Survey method: from postal questionnaire based research to Internet based research 67 Special characteristics (cont.) Abstraction of physical processes into numerical form How to conceptualize environment? National culture as an aspect of the environment? E.g. power distance Examine the interaction of a limited number of independent variables Simple the best Hypotheses developing and testing Requires quantitative analyses The numerical results reported in Tables 68

Variables and their (hypothesized) connections Intervening variable Accounting variable Outcome variable Moderating variable 69 A good quantitative study Discusses data: Sample Archival experiment Discusses the measures (how they relate to research constructs): how the measures (usually questionnaires) are developed Existing instruments (from previous studies) new instruments pilot study validity & reliability tests 70

A good quantitative study Discusses modeling techniques used and assumptions made Discusses the tests on the data (measurement & model testing) Presents clear tables and exhibits to summarize results Relates results to hypotheses or research questions More or less precise depending on tightness of theory 71 Strenghts and weaknesses of quantitative studies / contingency studies in management accounting Strenghts Broad area of previous studies Large amount of possible contingency factors Generalization This is the major strength! Easy to interpret results 72

Weaknesses of quantitative studies / contingency studies in management accounting Technical weaknesses: Difficult to do changes after gathering the data Risk of low response rate Developing new dependent variables is difficult, especially translating an abstract concept into numerical form Need for complicated quantitative methods (software) 73 Conceptual: Weaknesses of quantitative studies / contingency studies in management accounting Not deep understanding about the topic iceberg phenomenon Especially regarding complex and not well understood topics such as the influence of ERP s on management accounting Risk of generalization: Do we miss an interesting case? 74

Weaknesses of survey / contingency approaches Risk of purposeful or unintended misrepresentation of truth by the respondents Classic study in sociology in the 1930 s USA What managers say they do vs what they do Organizational phenomena such as Decoupling Legitimacy seeking behaviour Sagacious conformity...is very hard to capture by survey studies 75 Examples of organizational behaviour likely to hinder questionnaire studies Decoupling Performance measurement and actions are not connected; organizations have developed an inner core not penetrated by PMS Legitimacy seeking behaviour Organizations seek to secure resources by appearing modern and cost-conscious. They adopt accounting systems but minimize effort in them, and may not use the information in decision making Sagacious conformity Technologies appear to be in use, but are not acted upon or used in practice 76

Management accounting examples Use of ABC in stock valuation (overemphasized) Use of ABC in SME:s (overemphasized) Use of BSC s in municipalities (overemphasized) 77 Weaknesses of other types of positivistic studies Database studies / studies using proxy measures Untimeliness, miss interesting new phenomena Laboratory tests Test conditions Usually MBA students with business background Lack of reality, especially with respect to risk-taking Even though statistical methods are used, in the end generalization is through theory, In this respect lab tests resemble case studies 78

Quantitative vs. qualitative research The results of qualitative studies can clearly be seen as providing the starting point of a large body of quantitative research Quantitative research can confirm the results from case studies Field studies can provide the input to the hypotheses that more quantitative research can then tests Quantitative results can also provide interesting items for case study in which in-depth analyses are suitable 79 Lecture 5. Doing a master s thesis in management accounting 80

Types of management accounting master s thesis Empirical 1. Constructive case study within a company 2. Interpretive case study within a company 3. Interpretive field study 4. Quantitative survey study Theoretical? 81 Master s thesis: constructive case studies E.g. Constructing an activity-based costing system for a case company Research problem Constructive contribution: it is new and it works 82

Important in constructive studies Document and illustrate the process of constructing a new management accounting system Tell an interesting story Provide good quality sample calculations Recognize and evaluate the design choices you made, and show that these are theory-based Discuss and evaluate your construction (i.e. The accounting system) 83 Structure of the constructive master s thesis 1. Introduction includes background, motivation, research question, method 2. Theory chapter 3. Case description what existed in the case company before the new constructed accounting system? 4. Constructing the accounting system documenting the development project 5. Discussion and evaluation of the construct 6. Conclusions What was the purpose of the study, what was done, and does what was done serve its purpose identifying further development possibilities 84

Master s thesis: interpretive case studies Interviews on a subject Interpretation requires a theoretical framework E.g. The purpose of this study is to examine and evaluate a performance measurement system in the case company. Interpretation of the results will be informed by Simon s (1992) levers of control framework 85 Structured, semi-structured and open interviews Structured interviews many interviewees, narrowly defined questions Semi-structured interviews Open interviews 86

Important issues in interpretitive case study master s thesis In-depth data collection Many interviews (typically 5-8 open interviews for a master s thesis) Transcribing Triangulation between different data sources Transcribed interviews are interpreted using a theoretical framework 87 Qualitative field study as a master s thesis Only few (typically 1-2) interviews in several (typically 4-6) companies Purpose is to investigate new, emerging and interesting management accounting phenomena e.g. emergence of new budgeting practices in major Finnish companies changing role of controllers in divisionalized companies etc. 88

Structure of qualitative theses 1. Introduction includes background, motivation, research question, method and a brief note on theoretical framework & data 2-3. Theory chapters 4. Case description 5. Discussion 6. Conclusions 89 Quantitative master s thesis Alternatives pre-existing data set requires access to such data set, typically either a professor or an employer conduct own survey study tough, expensive, but not impossible study using publicly available information difficult to find interesting research questions involves proxy measures 90

Structure of a quantitative thesis 1. Introduction Background and motivation 2. Previous literature Theories and earlier studies 3. Research method Development of the hypothesis on the basis of previous literature Data Statistical measures 4. Results Hypotheses are tested and either confirmed or rejected 5. Conclusion Interpretation of the results and avenues for further research 91 6 Journals and publishing 92

Academic publication Academic (=double blind refereed) journals in the discipline cross-discipline e.g. Organization Studies, Scandinavian Journal of Management, International Journal of Public Sector Management Chapters in edited scientific books Course textbooks, scientific books, consultancy books Conference papers and proceedings Discussion papers Professional Journals e.g. Journal of Cost Management, Tilisanomat Popular Journals e.g. Harvard Business Review 93 Books Course textbooks wide range of subjects often many editions, revisions etc. Research books more focused Edited books Consultancy books 94

Scientific journals Journal rankings Social Sciences Citation Index Impact factor Citation analyses H-index Google Scholar See: http://www.oulu.fi/library/node/3019 for explanations 95 Journal rankings SCCI / Impact factor American rankings concentrate only on a relatively few top-tier journals British and Australian rankings differ considerably from the US. Financial Times Top 45 -list Finnish ranking julkaisufoorumi is also used to allocate university funding 96

Journal rankings U.S: (e.g. Wikipedia) The narrowest FT45 list: http://www.ft.com/cms/s/2/3405a512-5cbb-11e1-8f1f-00144feabdc0.html British ranking: Association of Business Schools Journal Quality Guide: http://www.bizschooljournals.com/node/4 Australian Business Deans Council: http://www.abdc.edu.au/journalreview.html The broadest http://www.tsv.fi/julkaisufoorumi/ 97 Referee process Submission The referee process: possibilities Editorial rejection without refereeing Outright rejection with referee reports Rejection with major revisions required Offer of revision Accept with minor revisions 98

Referee process: typical timeline To prepare the research and submit: 1-3 years 1 st referee reports: 3-6 months Revision time: 3-6 months 2 nd referee reports: 3-6 months If accepted, lag to publication: 6-9 months Total time elapsed from inception to publication: 2-5 years 99 What will referees expect from a scientific article? Is the paper well written and error free? Is the research question interesting? Does it fit the journal s scope? Does it make an original contribution to knowledge? Does it address an issue of significance? Does it reference and extend the relevant previous literature? Does it exhibit rigour in methodological execution and argument? Are the paper s findings and arguments credible and justified? Does it present its conclusions and implications clearly and convincingly? 100

Coursework: journal article analysis Where is it published? Journal ranking Research issue How is the study motivated? Relevance of the study (theoretical / practical) What is the is the purpose of the article, and how it is stated? Method Research design Data and its collection Analysis of data 101 journal article analysis (cont.) General approach to management accounting e.g. positivist survey / contingency; neopositivist; interpretitive; critical; postmodern; pragmatic/consulting Also consider the traditional Finnish framework: nomothetic/positivist; analytic; decision science; action research; constructive Theory what is the theory? if positivistic; how are the hypotheses derived (especially the independent and dependent variables)? Are there any antecedent/intervening/moderating variables? If interpretive; what is the theory usage (see Keating s typology)? Results what are the results Positivistic studies: how would you evaluate their reliability and validity Hermeneutic studies: how likely is it that the described phenomenon has general applicability outside the case? General evaluation importance of the contribution strenghts and weaknessess of the study (all studies have weaknesses..) Has the article been cited? By whom? 102

Four tracks Track 1. Empirical interpretative case study research Track 2. Quantitative empirical research / contingency research Track 3. Analytical and theoretical papers Track 4. Pragmatic and consultancy-oriented research 103 Journals that publish managment accounting research ABACUS Accounting, Auditing and Accountability Journal (AAAJ) The Accounting Review (TAR) Accounting, Organizations and Society (AOS) Contemporary Accounting Research (CAR) Critical Perspectives on Accounting (CPA) European Accounting Review (EAR) Financial Accountability & Management (FAM) Journal of Accounting and Organizational Change (JAOC) Journal of Cost Management (JCM) Management Accounting Research (MAR) Qualitative Research in Accounting and Management (QRAM) 104

Finally: A self-diagnosis of research approach Agree or disagree? 1. Quantitative data is more objective and scientific than qualitative data. 2. It is always necessary to define precisely the research topic befor data collection 3. Of all the methods, questionnaire is probably the best by which to collect objective data on management topics 4. Field experiments such as the Hawthorne Study effectively determine cause and effect relationships 5. A good knowledge of statistics is essential for competence in all approaches to management research 105..self-diagnosis (cont) : agree or disagree? 6. A case study is an inappropriate way to undertake management research as its results cannot be generalized 7. Anthropological methods as obviously fine as a means of studying exotic tribes but have little utility in management research 8. Laboratory experiments, such as studies of decision-making in groups, should be used more widely in management research as they can be closely controlled by the researcher 9. Research in management issues is best achieved through the accumulation of quantitative data 10. As a management researcn method observation is too prone to researcher bias to be valid 106