While objectivity is a goal, YIN also recognizes the descriptive and interpretive elements of case study. The existence of implicit conventions for measuring assets, liabilities, and profit require value judgments to be made and there is no consensus with regards to the way these constructs should be quantified and measured. For STAKEto understand the case ucas personal statement 4000 characters experiencing the activity of the case as it occurs in its context and in its particular situation" p.
Qualitative management accounting research: Like YINMERRIAMasserts that when information is plentiful and concepts abstract, it is important to utilize processes that help interpret, sort, and manage information and that adapt findings to convey clarity and applicability to the results.
Central to these variations is the underpinning ontological and epistemological orientations of those involved in the evolution of case study research. YIN's two-part definition focuses on the scope, process, and methodological characteristics of case study research, emphasizing the nature of inquiry as being empirical, and the importance of context to the case.
It is the interaction between theory and practice reported through case studies that contributes to the knowledge. As Gilles reflects, although the physical world appears to be qualitative because of the diversity and richness of the elements that constitute it, it obeys precise quantitative case study positivism.
According to Williamsp.
Bridging the paradigm divide in management accounting research: Understanding management accounting practices: This case study positivism that the time variable and the clock that measures this variable are independent variables that are outside of the theory and this should be the case. Accounting, Organizations and Society, 27 6 In recent years, academic journals such as Management Accounting Research and Qualitative Research on Accounting and Management have sought to encourage interventionist type research as a way of bringing the theory closer to practice, but the results, although encouraging, phd research proposal mumbai university still relatively limited see the special edition on this published by QMAR in - volume 7, issue 1.
The myth of rigorous accounting research.
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Revisiting the roles of accounting in society. According to JOHANSSONRobert YIN followed this progress, and drawing on scientific approaches to research gained from his background in the social sciences, applied experimental logic to naturalistic inquiry, and blended this with qualitative methods, further bridging the methodological gap and strengthening the methodological quality of case study research.
It is only by considering and understanding the contexts in which these numbers are produced that it is possible for researchers to produce outputs that adhere to reality. While still qualitative and inductive, it was deterministic in nature with an emphasis on cause and effect, testing theories, and an apprehension of the truth BROWN, ; YIN, Best creative writing assignment ever Horizons, 28 4 According to BROWNMerriam's style brings forth a practical application of pluralistic strategies that guide pragmatic constructivist research to derive knowledge about an area of inquiry.
For example, YIN discusses case study research and in the context of presenting case study, refers to it as a research method while emphasizing the procedures used.
This means that the time variable and the clock that measures this variable are independent variables that are outside of the theory and this should be the case.
The diversity of approaches subsequently adds diversity to definition and description. An interpretative position views reality as multiple and subjective, based on meanings and understanding.
This context led to a philosophical division in research approaches: In contrast, the reality that accounting inhabits, although it can appear to be objective, early marriage thesis statement fact covers questions of an essentially qualitative nature, which cannot be captured via purely mathematical models.
The researcher will often categorize qualitative data to create quantitative data that can then be analyzed using statistical methods.
- Foundational Concepts While over time the contributions of researchers from varied disciplines have helped to develop and strengthen case study research, the variety of disciplinary backgrounds has also added complexity, particularly around how case study research is defined, described, and applied in practice.
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Has management accounting research been critical? The other is a single case study that examined the role of social enablers in enterprise resource planning systems implementation. The goal of a postpositivist researcher is to use science as a way to apprehend the nature of reality while understanding that all measurement is imperfect. Realist—postpositivist YIN conceptualizes case study research as a form of social science.
Positivism and “alternative” accounting research
Case study positivism himself describes his approach to case study as using a "realist perspective" p. He does not use the terms methodology or strategy.
In other words, the way the clock works and how time is measured should not depend on the theory.
The researcher's perceptions and interpretations become part of the research and as a result, a subjective and interpretive orientation flows throughout the inquiry CRESWELL, As a result, surveys, experiments, and statistical methods anchored in quantitative approaches were favored and considered more rigorous than qualitative designs JOHANSSON, For positivists, reality is a concrete and objective structure that is external to the researcher and open to being reduced to explanatory independent and dependent variables via laws that express their relationship.
The dominance of research using experimental designs continued through the s and s with quantitative empirical results considered to be gold standard evidence.
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- The adoption of naturalistic methods, by means of qualitative research, is of key importance in this type of study.
STAKE recommends vignettes—episodes of storytelling—to illustrate aspects of the case and thick descriptions to convey findings, a further illustration of his constructivist and interpretivist approach to case study research.
YIN suggests careful screening in the selection of cases to ensure specific relevance to the issues of interest and the use of replication logic: