will benefit from further debate and lead to a greater understanding of accounting research and practice.  …Raises several points of contention with Humphrey and Scapens’ paper. Questions their chronology of the accounting … research scene in the 1980s, points out the possible dangers of pursuing the eclecticism advocated by the authors, and finds a …

case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly … associated with ANT and which have so far made little impact on the accounting literature. At the same time the accounting … also features a discussion of a research project which used an approach giving emphasis to both humans and objects in order …

case study methodology in postgraduate research. Its aim is to present and justify guidelines for using the case study … research methodology in honours, masters and PhD research theses, and so it should interest candidates and their supervisors …Qualitative research has not been viewed as a rigorous alternative to established quantitative methods in postgraduate …

Purpose – The methodological debate relating to accounting research using actor‐network theory (ANT) has primarily … research. Design/methodology/approach – The basis for exploring the opportunities and threats stemming from integration at the … approach. Originality/value – This paper exemplifies these issues with reference to management accounting research and …

This study presents an adaptation of case studies denominated by the patterns of behaviour, an ideal methodology for … alternatives, best results are obtained in the research of dynamic and complex processes that require analysis during a prolonged … findings and the role of the methodology in the development of the theories in the organisation is discussed: finalising with a …

Aims to address a gap in the literature about quality criteria for validity and reliability in qualitative research … within the realism scientific paradigm. Six comprehensive and explicit criteria for judging realism research are developed …, drawing on the three elements of a scientific paradigm of ontology, epistemology and methodology. The first two criteria …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …