Paper development in qualitative accounting research: bringing social contexts to life

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2021-11-15 DOI:10.1108/qram-03-2021-0044

T. Ahrens

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引用次数: 7

Abstract

Purpose Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications Outlines five summary recommendations for paper development. Originality/value Reflects on paper development designed to create qualitative accounting research.

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定性会计研究中的论文发展:将社会背景带入生活

目的在“定性管理会计研究小组第一届论文开发研讨会”的邀请演讲基础上，本研究的目的是为开发定性会计论文提供一些建议。重点放在定性研究的潜力上，以在更广泛的社会背景下定位会计组织功能的令人回味的账户。设计/方法论/方法将论文的发展视为一种练习，通过将研究人员对该领域的印象、记录的领域材料和不同的社会理论交织在一起，向读者传达有价值的发现，以创造定性的会计奖学金。定性会计论文可以通过使用不同的理论来显示组织在社会中的嵌入。会计定性论文的发展是在写作过程中产生的成果。实际意义概述了论文开发的五个总结建议。原创性/价值反映了旨在创造定性会计研究的论文开发。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics