What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research.
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.
All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory.
The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful.
The principal aims of this second edition are:
(1) to update the chapters previously published in 2006; and
(2) to introduce new chapters documenting recent developments in accounting research.
Zahirul Hoque is Professor and Chair of Accounting at La Trobe University, Australia. He earned his PhD from University of Manchester in 1993, and also has B.Com and M.Com from the University of Dhaka. He edits and contributes to a number of international accounting journals.
Table of Contents
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 Joannidès 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