Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera

Perera, Sujatha (2005) Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera. Malaysian Accounting Review, 4 (1). pp. 93-116. ISSN 1675-4077

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Abstract

Concerns have been expressed about the small number of publications of field based accounting research in top ranking journals. The limited understanding of how to conduct high quality field based research in accounting has been noted as a contributing factor for both the low publication rate and the reluctance of researchers to undertake field-based research. This paper reports how field study method has been applied to address a research question in management accounting area. The paper describes the procedures that were followed to collect and analyse data, and the measures taken to address threats to validity and reliability of the study. The paper also discusses, in hindsight, the ways in which the quality of the procedures adopted in the study could have been improved. Those researchers who are interested in applying field study method will particularly benefit from this paper as it provides insights into the: (a) strengths, limitations and difficulties associated with field study methods; (b) procedures that may be followed when using field study methods to address a research question similar to the one discussed in the paper; and (c) the pitfalls to be avoided and the factors that need careful consideration when conducting field based research.

Item Type: Article
Creators:
CreatorsEmail
Perera, SujathaUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 4
Number: 1
Page Range: pp. 93-116
Item ID: 294
Uncontrolled Keywords: Management accounting
Last Modified: 27 Oct 2017 02:55
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/294

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