Methodological issues in accounting research : theories, methods and issues
著者
書誌事項
Methodological issues in accounting research : theories, methods and issues
Spiramus, 2006
- : hbk
- : pbk
- タイトル別名
-
Methodological issues in accounting research : theories and methods
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注記
Includes bibliographical references and index
内容説明・目次
- 巻冊次
-
: hbk ISBN 9781904905127
内容説明
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.
目次
1 Introduction - Zahirul Hoque
PART I POSITIVISTIC PERSPECTIVES
2 Rational choice theory - Jodie Moll and Zahirul Hoque
3 Human relations theory
Zahirul Hoque and Kate Mai
4 Theorising and testing fit in contingency research on management control systems
Robert H. Chenhall and Christopher S. Chapman
5 Agency theory and accounting research: emergent conceptual and empirical issues - Nava Subramaniam
6 Transaction cost economics governance and control decisions - Julian Jones
7 Strategic choice and management control systems: a review of theories and challenges for development - Bill Nixon
8 Examining the strategy and management control relationship: a look at the past, present and future - Esin Ozdil
PART II NATURALISTIC RESEARCH APPROACH
9 Grounded theory: a theory discovery method for accounting research - Joanne Lye, Hector Perera and Asheq Rahman
10 Opening the black box: a practical account of grounded theory research - Dunia Harajli and Vassili Joannides de Lautour
PART III INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES
11 Legitimacy theory - Craig Deegan
12 Institutional theory in accounting research - Jodie Moll, John Burns and Maria Major
13 Beyond structural institutionalism: an overview of recent developments in accounting research - Margaret Meena Salter and Zahirul Hoque
14 Stakeholder theory in accounting research - Manzurul Alam
15 Interpreting management accounting systems within processes of organisational change - Cristiano Busco
16 Social Interaction Theory in Accounting Research - Kate Mai
17 Critical theory in accounting research - Robin Roslender
18 The labour process theory - Jesse Dillard
19 Gandhian-Vedic paradigm: facilitating changes to unsustainable production technologies and consumption patterns - Kala Saravanamuthu
20 Actor-Network Theory and Accounting Research - Lise Justesen and Jan Mouritsen
21 Practice theory in accounting research - Chaturika Seneviratne, Zahirul Hoque and Tarek Rana
22 Power of accounting and power over accounting - Danture Wickramasinghe
PART V RESEARCH STRATEGIES AND DATA ANALYSIS
23 Case studies and action research - Carol Adams, Zahirul Hoque and Patty McNicholas
24 The qualitative research tradition - Maria Major, Jodie Moll and Zahirul Hoque
25 Survey research in management accounting: an update - Fereshteh Mahmoudian, Jamal A. Nazari, Theresa J.B. Kline and Irene M. Herremans
26 Triangulation approaches to accounting research - Trevor Hopper and Zahirul Hoque
27 Protocol analysis - David Campbell
28 Reliability and validity in field study research - Anne M. Lillis
PART VI ETHICAL ISSUES IN RESEARCH
29 Dealing with human ethical issues in research: some advice - Zahirul Hoque and Tarek Rana
30 Methodological issues regarding research on accounting ethics - C. Richard Baker
PART VII PUBLISHING RESEARCH
31 Publishing in academic accounting: practical advice and healthy iconoclasm for the early 21st century - Timothy Fogarty
The Editor
Contributors
INDEX
- 巻冊次
-
: pbk ISBN 9781904905134
内容説明
A major problem confronting a researcher is which theoretical perspective is considered most apt. This book provides a good guideline as to why and how to choose a particular theory or method to study an organizational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents the latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and practices in organizations. The book can also be used for undergraduate and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.
目次
Preface
About the Editor
Notes on the Contributors
Reviewers of the Book
1 Introduction
Zahirul Hoque
PART I POSITIVISTIC PERSPECTIVES
2 Rational Choice Theory
Jodie Moll and Zahirul Hoque
3 The Human Relations Theory
Zahirul Hoque
4 Theorising and Testing Fit in Contingency Research on Management Control Systems
Robert Chenhall and Christopher Chapman
5 Agency Theory and Accounting Research: An Overview of SomeConceptual and Empirical Issues
Nava Subramaniam
6 Transaction Cost Economics Governance and Control Decisions
Julian Jones
7 Strategic Choice and Management Control Systems: A Review of Theories and Challenges for Development
Bill Nixon
PART II NATURALISTIC RESEARCH APPROACH8 Grounded Theory: A Theory Discovery Method for Accounting Research
Joanne Lee, Hector Perara and AsheqRahman
PART III INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES
9 Legitimacy Theory
Craig Deegan
10 Institutional Theory
Jodie Moll, John Burns and Maria Major
11 Stakeholder Theory
Manzurul Alam
12 Interpreting Management Accounting Systems within Processes ofOrganizational Change Cristiano Busco
PART IV CRITICAL PERSPECTIVES
13 Critical Theory
Robin Roslender
14 The Labour Process
Jesse Dillard
15 Gandhian-VedicParadigm: Theorising Sustainable Development
Kala Saravanamuthu
16 Power and Accounting: A Guide to Critical Research
Danture Wickramansinghe
PART V RESEARCH STRATEGIES AND DATA ANALYSIS
17 Case studies and action research
Zahirul Hoque, Carol Adams and Patty McNicholas
18 The qualitative researchtradition
Jodie Moll, Maria Major and Zahirul Hoque
19 Protocol Analysis
David Campbell
20 Financial Ratios in Quantitative Data Analysis: A Practical Guide
Susanne Trimbath
21 Conducting Survey Research in Management Accounting
Jamal A. Nazari, Theresa J.B. Kline and Irene M. Herremans
22 Reliability and Validity in Field Study Research
Anne M. Lillis
23 Triangulation Approaches to Accounting Research
Trevor Hopper and Zahirul Hoque
PART VI ETHICAL ISSUES
24 Dealing with Human Ethical Issues: Some Advice
Zahirul Hoque
25 Methodological Issues Regarding Research on Accounting Ethics
C. Richard Baker
PART VII PUBLISHING RESEARCH
26 Publishing in Academic Accounting: Practical Advice and Healthy Iconoclasm
Timothy J. Fogarty
Subject Index
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