Qualitative Methodology in Management Accounting Research with a Focus on Challenges and Opportunities
Subject Areas : Management Accounting
Mona Abednazari
1
(
Economic and Management College, Science and Research Branch, Islamic Azad University, Tehran, Iran
)
Hamed Arad
2
(
Assistant Professor in Accounting,faculty member of accounting department, Islamic Azad University, Lahijan Branch
)
Keywords: Qualitative research, management accounting, Challenges and Opportunities,
Abstract :
Recently, accounting research has moved towards qualitative methodology, and thus the researchers in the field have faced some challenges due to the development of the foundations and the extension of qualitative and behavioral ideas in the research context given the unknown and variable nature of behavioral components.Focusing on an archival approach and the use of multiple theoretical and practical resources, the present study aimed to investigate the structure and logic of qualitative research in the field of management accounting as well as the role of qualitative research that led to the presentation of management accounting theory and general guidelines and principles to carry out such research.The present study emphasizes the identification of common challenges and problems facing qualitative research in order to provide some solutions to improve the quality of such research. Criticisms such as 1) the abstract nature of statistics in contrast to the reality, 2) the use of simulation, 3) the failure to reveal the real aspects of phenomena, and 4) inaccuracy of quantitative methods and other issues such as the measurement of concepts, causation, generalizability, repeatability, and focus on people have made qualitative research gain popularity among the practical circles.The special capabilities of such research methodology such as qualitative thinking in research and in different situations can direct us towards the creation of a more coherent, valid, relevant, and emancipating body of knowledge in the field of management accounting, a theme that has received more prominent in our country over the last few years, and the quantitative growth of qualitative research in management accounting has been to the extent that it can be regarded as a new research paradigm.
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