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

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.

Citation

Chapman, C.S. (2008), "We are not alone: qualitative management accounting research: Rationale, pitfalls and potential", Qualitative Research in Accounting & Management, Vol. 5 No. 3, pp. 247-252. https://doi.org/10.1108/11766090810910245