Methodological Issues in Accounting Research: Theories and Methods

  • ID: 836911
  • Book
  • 28 Pages
  • Spiramus Press
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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.
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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 Some 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

PART II: NATURALISTIC RESEARCH APPROACH

8. 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 of Organizational Change - Cristiano Busco

PART IV: CRITICAL PERSPECTIVES

13. Critical Theory - Robin Roslender
14. The Labour Process - Jesse Dillard
15. Gandhian-Vedic Paradigm: 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 research tradition - 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
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Zahirul Hoque is Professor and Chair of Accounting at Deakin 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.
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