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

Official URL: https://mar.uitm.edu.my/

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Perera, Sujatha
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 4
Number: 1
Page Range: pp. 93-116
Keywords: Management accounting
Date: July 2005
URI: https://ir.uitm.edu.my/id/eprint/294
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294

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