Doing Quantitative Field Research in Management Accounting

This chapter provides practical guidance to management accounting researchers on the design and execution of field studies that use quantitative data analysis to test or build theory. We discuss common purposes for conducting field research and provide a brief overview of the accomplishments and failings of recent field research in management accounting. We then turn to the quot;doingquot; of quantitative field research, discussing practical considerations related to the role of theory; site election; and data identification, collection and preparation. Finally, we reflect on how field research practices may be amended to address some of the criticisms of prior field research