Methodological issues in accounting research / edited by Zahirul Hoque

1.Introduction -- Part 1: Positivistic perspectives -- 2.Rational choice theory -- 3.Human relations theory -- 4.Theorizing and testing fit in contingency research on management control systems -- 5.Agency theory and accounting research: emergent conceptual and empirical issues -- 6.Transaction cost economics governance and control decisions -- 7.Strategic choice and management control systems: a review of theories and challenges for development -- 8.Examining the strategy and management control relationship: a look at the past, present and future -- part 2: Naturalistic research approach -- 9.Grounded theory: a theory discovery method for accounting -- 10.Opening the black box: a practical account of grounded theory research -- Part 3: Institutional and contextual perspectives -- 11.Legitimacy theory -- 12.Institutional theory in accounting research -- 13.Beyond structural institutionalism: an overview of recent developments in accounting research -- 14.Stakeholder theory in accounting research -- 15.Interpreting management accounting systems within processes of organizational change -- 16.Social interaction theory in accounting research -- Part 4: Critical perspectives -- 17.Critical theory in accounting research -- 18.The labour process theory -- 19.Gandhian-Vedic paradigm: facilitating changes to unsustainable production technologies and consumption patterns -- 20.Actor-network theory and accounting research -- 21.Practice theory in accounting research -- 22.Power of accounting and power over accounting -- Part 4: Research strategies and data analysis -- 23.Case studies and action research -- 24.The qualitative research tradition -- 25.Survey research in management accounting: an update -- 26.Triangulation approaches to accounting research -- 27.Protocol analysis -- 28.Reliability and validity in field study research -- Part 6: Ethical issues in research -- 29.Dealing with human ethical issues in research: some advice -- 30.Methodological issues regarding research on accounting ethics -- Part 7: Publishing research -- 31.Publishing in academic accounting: practical advice and healthy iconoclasm for the early 21st century.

Now available in paperback! What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are to update the chapters previously published in 2006 and to introduce new chapters documenting recent developments in accounting research.