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The priming role of qualitative research in constructivist management control teaching

Annick Ancelin-Bourguignon (ESSEC Business School, Paris, France)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 31 May 2019

Issue publication date: 15 October 2019

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Abstract

Purpose

Drawing on educational science research and concepts, this paper aims to organize and analyze prior accounting literature on the integration of research into teaching and provides evidence for the relevance of integrating research into constructivist management accounting teaching.

Design/methodology/approach

Evidence shall be drawn from the autoethnographic account of a case study, namely, an MiM course in a French business school.

Findings

The presentation of qualitative research plays a priming role in collective debates where knowledge is co-produced by the group of students.

Research limitations/implications

The analysis opens up many avenues for future research on constructivist accounting teaching (e.g. teachers’ profiles, cross-cultural comparison) and its consequences.

Practical implications

The case provides examples of how, in practice and beyond general principles, the constructivist teacher adapts to his/her audience and their educational heritage. It also invites a holistic consideration of teaching arrangements, the relationships between their elements and their collective impact on learning.

Originality/value

The case study, the analysis of which draws on educational science frameworks and concepts, provides an in-depth account of research integration into constructivist accounting teaching.

Keywords

Acknowledgements

The author gratefully acknowledges helpful comments from participants of the First Workshop on the “Link between research and teaching in management accounting” (Edinburgh, September 2014), where a former version of this text was presented. Thanks also to the two anonymous reviewers of the present manuscript and to the editors for their insightful and constructive comments. This text is dedicated to all students who, for years, have offered the author the opportunity to teach from a constructivist perspective.

Citation

Ancelin-Bourguignon, A. (2019), "The priming role of qualitative research in constructivist management control teaching", Qualitative Research in Accounting & Management, Vol. 16 No. 4, pp. 463-490. https://doi.org/10.1108/QRAM-10-2017-0100

Publisher

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Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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