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The power of the lens A comparative analysis of two views of the Fiji Development Bank

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Purpose – The way theory is used and developed in qualitative research has been a controversial
issue, since theory provides a filter through which qualitative data are interpreted, and the “story” is
told. This paper aims to present a study of the Fiji Development Bank (FDB) that demonstrates the
impact a different theoretical lens has on the selection and interpretation of events, the story that is
produced, and the unique view of the role of accounting within its social context.
Design/methodology/approach – This paper examines two possible interpretations of the FDB’s
role under the magnifying glass of Llewellyn’s five levels of theorising and the world-view of the
researchers.
Findings – An analysis of the use of theory and the level of theorising brings to light the difference
theory makes to the story that unfolds. On the one hand, accounting is seen as a tool of a repressive
system, an example of the outworking of a grand theory, and on the other hand, while no grand theory
is overtly employed, the FDB is viewed as a unifying catalyst for the coexistence of two apparently
contradictory social institutions.
Research limitations/implications – This interpretation of the role and effect of theory in
qualitative research is unique and contestable, but forms part of the debate that is a necessary part of
the advancement of academic knowledge.
Originality/value – Llewellyn’s claim that higher level theory develops from lower levels of
theorising is challenged, and the assertion is made that grand theory is employed not as the
culmination of a theoretical hierarchy, but because of the presence of a preconceived world-view which
informs the choice of theory at every level.

Keywords Accounting theory, Qualitative research, Banks, Fiji

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 19 No. 2, 2006 pp. 205-227

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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