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We are not alone: qualitative management accounting research: Rationale, pitfalls and potential

Article Information:

Title:

We are not alone: qualitative management accounting research: Rationale, pitfalls and potential

Author(s):

Christopher S. Chapman

Journal:

Qualitative Research in Accounting & Management

Year:

2008

Volume:

5

Issue:

3

Page:

247 - 252


ISSN:

1176-6093


DOI:

10.1108/11766090810910245

Publisher:

Emerald Group Publishing Limited

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Abstract:

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.

Keywords:

Management accounting, Qualitative research


Article Type:

Viewpoint


Article URL:

http://www.emeraldinsight.com/10.1108/11766090810910245

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