e-journal

Quality in qualitative management accounting research

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Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in
Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about
functioning actions that are applicable for local management accounting practices.
Design/methodology/approach – Drawing on language game theory and pragmatic
constructivism, the paper analyzes the “practice doing” embedded in key language games of the
case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM
with the aim of revealing how they contribute to the development of a performativity in management
accounting topos that integrates facts, possibilities, values and communication.
Findings – The analysis documents that the three QRAM articles on inter-organizational cost
management make a common contribution to the knowledge related to what to do to make functional
actions within the practice of inter-organizational cost management. Together, the articles provide
conceptual rigour with a complexity in content that can encompass the four dimensions of integration.
Research limitations/implications – In providing a framework for analyzing practice relevance,
the paper has implications for contemporary discussions on doing research that is relevant for
practice.
Originality/value – The paper provides novel insight into the analysis of quality in management
accounting research. Additionally, it provides a framework for reflecting on the accumulation of
practice-relevant knowledge and identifying areas requiring more research.

Keywords Conceptual relevance, Conceptual rigour, Language games, Pragmatic constructivism

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 11 No. 1, 2014 pp. 29-39

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

Versi lain/terkait

Lampiran Berkas

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