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We are not alone: qualitative management accounting research: Rationale, pitfalls and potential
Christopher S. Chapman
Qualitative Research in Accounting & Management
2008
247 - 252
10.1108/11766090810910245
Emerald Group Publishing Limited
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Purpose – The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio.
Design/methodology/approach – The approach takes the form of a critical reading of Vaivio's paper.
Findings – The paper emphasises the role of other groups interested in the practice and study of management accounting. Whilst frequently an individual activity, the research can be stronger through an awareness, at all stages, of how one's interests might engage with the interests of others – not in a quest for uniformity, but rather for mutual learning.
Originality/value – The paper offers a unifying theme for approaching and understanding the wide-ranging issues raised by Vaivio.
Management accounting,
Qualitative research
Viewpoint
www.emeraldinsight.com/10.1108/11766090810910245