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Publication - Professor Chris Chapman

    Doing Qualitative Field Research in Management Accounting

    Positioning Data to Contribute to Theory


    Ahrens, T & Chapman, CS, 2006, ‘Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory’. in: Christopher S Chapman, Anthony G Hopwood, Michael D Shields (eds) Handbooks of Management Accounting Research. Elsevier Science, pp. 299-318


    In this chapter, we argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field. We develop our argument through a discussion of specific qualitative field studies in management accounting. We emphasise in particular the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one. In considering this subjectivity, we discuss the ways in which the doing of qualitative research brings to bear discipline on the researcher allowing us to assess the trustworthiness of their accounts. The intention is to develop a more appropriate basis for judging the plausibility of qualitative field studies than notions borrowed from positivistic methodology.

    Full details in the University publications repository