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Using Quantitative Analytical Methods to Support Qualitative Data Analysis: Lessons Learnt During a PhD Study 使用定量分析方法支持定性数据分析:博士研究期间的经验教训
Accounting, Finance, & Governance Review Pub Date : 2021-05-10 DOI: 10.52399/001C.22175
Patricia Martyn
{"title":"Using Quantitative Analytical Methods to Support Qualitative Data Analysis: Lessons Learnt During a PhD Study","authors":"Patricia Martyn","doi":"10.52399/001C.22175","DOIUrl":"https://doi.org/10.52399/001C.22175","url":null,"abstract":"Qualitative studies produce rich insights on accounting phenomena in complex social environments. However, the data analysis phase presents many challenges and places heavy demands on the individual researcher. This paper describes in detail, the application of quantitative analytical protocols to support qualitative data analysis during a PhD study. The protocols were developed to manage the task of analysing large volumes of data in a complete and unbiased way. The paper provides useful insights for qualitative researchers on the steps involved in implementing this approach and considers both its merits and problems.","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132435791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Grounded Theory: Description, Divergences and Application 扎根理论:描述、分歧与应用
Accounting, Finance, & Governance Review Pub Date : 2021-05-10 DOI: 10.52399/001C.22173
M. Cullen, N. Brennan
{"title":"Grounded Theory: Description, Divergences and Application","authors":"M. Cullen, N. Brennan","doi":"10.52399/001C.22173","DOIUrl":"https://doi.org/10.52399/001C.22173","url":null,"abstract":"In this paper, we describe grounded theory methodology, its purpose and its application in addressing research problems. We highlight the divergences and debates on how to apply the methodology. We examine the application of the methodology in prior accounting research. We conclude the paper by identifying quality criteria for the conduct of grounded-theory research. Our paper contributes to prior research by assembling a wide body of prior literature on grounded-theory methods and by summarising that literature in a clear and accessible manner for future researchers. In addition, the research design presented reflects current thinking in the literature on improving the application of grounded theory methodology in future research.","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133635114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Amazon’s MTurk: A Currently Underutilised Resource for Survey Researchers? 亚马逊的MTurk:调查研究人员目前未充分利用的资源?
Accounting, Finance, & Governance Review Pub Date : 2021-05-10 DOI: 10.52399/001C.22019
M. Farrell, Breda Sweeney
{"title":"Amazon’s MTurk: A Currently Underutilised Resource for Survey Researchers?","authors":"M. Farrell, Breda Sweeney","doi":"10.52399/001C.22019","DOIUrl":"https://doi.org/10.52399/001C.22019","url":null,"abstract":"A recent innovation in empirical academic research is the use of online labour markets as a source of data. One such market, Amazon’s Mechanical Turk (“MTurk”) has been used by studies published in high-quality accounting journals to source participants. Given the traction of this data source in high-calibre publications, it is timely to assess its current impact and future potential for accounting research. This paper examines the extent of adoption of MTurk as a data collection tool in leading accounting journals and specifically considers its adoption and suitability for survey research. Findings reveal that the use of MTurk in high-quality accounting publications is gathering momentum, with approximately the same number of articles published/accepted in 2019 as the total number of articles published in the preceding seven years. However, it is also found that nearly all the journal articles reviewed adopted MTurk for experimental research with only a limited presence in survey research. The study contributes to the literature by providing a comprehensive review of the adoption of MTurk in high-quality accounting journals by frequency, research method, and research participant type. Further, it analyses the unique methodological concerns that MTurk poses for survey-based accounting research, thereby providing researchers with guidance on its potential future usefulness and pitfalls to avoid. The paper concludes that difficulties in the availability of, and screening for, specific groups of participants may limit its potential for survey research until online labour market platforms are developed further.","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126742329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Introduction to Special Issue on Innovations in Research Methods in Accounting and Governance 《会计与治理研究方法创新专题导论》
Accounting, Finance, & Governance Review Pub Date : 2021-05-09 DOI: 10.52399/001C.22169
N. Brennan, Patricia Martyn
{"title":"Introduction to Special Issue on Innovations in Research Methods in Accounting and Governance","authors":"N. Brennan, Patricia Martyn","doi":"10.52399/001C.22169","DOIUrl":"https://doi.org/10.52399/001C.22169","url":null,"abstract":"","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122998297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
‘…Even Accountants Don’t Dream in PowerPoints and T-Accounts’: Report From the Inaugural Irish Accounting and Finance Association Learning and Teaching Day “……即使是会计师也不会在ppt和T-Accounts中做梦”:来自首届爱尔兰会计和金融协会学习和教学日的报告
Accounting, Finance, & Governance Review Pub Date : 2020-12-31 DOI: 10.52399/001C.24056
Margaret Healy, Elaine Doyle, Hugh McBride, P. Buckley, Michael Farrell
{"title":"‘…Even Accountants Don’t Dream in PowerPoints and T-Accounts’: Report From the Inaugural Irish Accounting and Finance Association Learning and Teaching Day","authors":"Margaret Healy, Elaine Doyle, Hugh McBride, P. Buckley, Michael Farrell","doi":"10.52399/001C.24056","DOIUrl":"https://doi.org/10.52399/001C.24056","url":null,"abstract":"","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129470649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring Recent Human Capital Reporting Practices of Irish Plcs in Comparison to the UK 爱尔兰公司与英国公司近期人力资本报告实践比较研究
Accounting, Finance, & Governance Review Pub Date : 2020-12-31 DOI: 10.52399/001C.24059
T. Wall, M. McCracken, R. McIvor, Raymond Treacy
{"title":"Exploring Recent Human Capital Reporting Practices of Irish Plcs in Comparison to the UK","authors":"T. Wall, M. McCracken, R. McIvor, Raymond Treacy","doi":"10.52399/001C.24059","DOIUrl":"https://doi.org/10.52399/001C.24059","url":null,"abstract":"T his paper examines the human capital (HC) reporting practices of Irish plcs. There has been increasing pressure placed on companies to improve their narrative reporting practices, including those related to employees, to provide stakeholders with a more holistic overview of organisational strategies and how these impact upon the environment. By using an established HC framework, this paper ascertains how Irish plcs are reporting on the various elements of HC and compares their practices with those of leading United Kingdom (UK) companies. It was found that the reporting practices of Irish plcs were structurally similar to those of UK companies.","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134438345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Approaches to Learning Through Group Work: An Empirical Analysis of Student Perceptions 通过小组工作学习的方法:学生认知的实证分析
Accounting, Finance, & Governance Review Pub Date : 2019-12-31 DOI: 10.52399/001c.26976
M. Healy, M. McCutcheon, John Doran
{"title":"Approaches to Learning Through Group Work: An Empirical Analysis of Student Perceptions","authors":"M. Healy, M. McCutcheon, John Doran","doi":"10.52399/001c.26976","DOIUrl":"https://doi.org/10.52399/001c.26976","url":null,"abstract":"","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127389090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Comments: Special Issue on Accounting Education 社论评论:会计教育特刊
Accounting, Finance, & Governance Review Pub Date : 2019-12-31 DOI: 10.52399/001c.26972
Dr. Margaret Healy, Dr. Bríd Murphy
{"title":"Editorial Comments: Special Issue on Accounting Education","authors":"Dr. Margaret Healy, Dr. Bríd Murphy","doi":"10.52399/001c.26972","DOIUrl":"https://doi.org/10.52399/001c.26972","url":null,"abstract":"","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127490467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Freedom to Fail: The Impact of Giving Accounting Students the Chance to Fail at Questions 失败的自由:给会计学生机会在问题上失败的影响
Accounting, Finance, & Governance Review Pub Date : 2019-12-31 DOI: 10.52399/001c.26974
Danielle McWall, T. Wall
{"title":"Freedom to Fail: The Impact of Giving Accounting Students the Chance to Fail at Questions","authors":"Danielle McWall, T. Wall","doi":"10.52399/001c.26974","DOIUrl":"https://doi.org/10.52399/001c.26974","url":null,"abstract":"","PeriodicalId":134540,"journal":{"name":"Accounting, Finance, & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121775673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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