Methodological issues in accounting research
theories and methods

A major problem confronting a researcher is which theoretical perspective is considered most apt. This book provides a good guideline as to why and how to choose a particular theory or method to study an organizational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents the latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and practices in organizations. The book can also be used for undergraduate and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

Preface

About the Editor

Notes on the Contributors

Reviewers of the Book

1              Introduction

                Zahirul Hoque

PART I POSITIVISTIC PERSPECTIVES

2              Rational Choice Theory

                Jodie Moll and Zahirul Hoque

3              The Human Relations Theory

                Zahirul Hoque

4              Theorising and Testing Fit in Contingency Research on Management Control Systems

                Robert Chenhall and Christopher Chapman

 5             Agency Theory and Accounting Research: An Overview of Some Conceptual and Empirical Issues

                Nava Subramaniam

6              Transaction Cost Economics Governance and Control Decisions

                Julian Jones              

7              Strategic Choice and Management Control Systems: A Review of Theories and Challenges for Development

                Bill Nixon

PART II NATURALISTIC RESEARCH APPROACH

8          Grounded Theory:  A Theory Discovery Method for Accounting Research

                Joanne Lee, Hector Perara and AsheqRahman

PART III               INSTITUTIONAL AND CONTEXTUAL PERSPECTIVES

9              Legitimacy Theory

                Craig Deegan

10           Institutional Theory

                Jodie Moll, John Burns and Maria Major

11           Stakeholder Theory

                Manzurul Alam

12           Interpreting Management Accounting Systems within Processes of  Organizational Change

                Cristiano Busco

PART IV               CRITICAL PERSPECTIVES

13           Critical Theory

                Robin Roslender

14           The Labour Process

                Jesse Dillard

15           Gandhian-Vedic Paradigm: Theorising Sustainable Development

                Kala Saravanamuthu

16           Power and Accounting: A Guide to Critical Research

                Danture Wickramansinghe

PART V                RESEARCH STRATEGIES AND DATA ANALYSIS

17           Case studies and action research

                Zahirul Hoque, Carol Adams and Patty McNicholas

18           The qualitative research tradition

                Jodie Moll, Maria Major and Zahirul Hoque

19           Protocol Analysis

                David Campbell

20           Financial Ratios in Quantitative Data Analysis: A Practical Guide

                Susanne Trimbath

21           Conducting Survey Research in Management Accounting

                Jamal A. Nazari, Theresa J.B. Kline and Irene M. Herremans

22           Reliability and Validity in Field Study Research

                Anne M. Lillis

23           Triangulation Approaches to Accounting Research

                Trevor Hopper and Zahirul Hoque

PART VI               ETHICAL ISSUES

24           Dealing with Human Ethical Issues: Some Advice

                Zahirul Hoque

25           Methodological Issues Regarding Research on Accounting Ethics

                C. Richard Baker

PART VII              PUBLISHING RESEARCH

26           Publishing in Academic Accounting: Practical Advice and Healthy Iconoclasm

                Timothy J. Fogarty

Subject Index