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The role of case study methods in management accounting research: A personal reflection and reply

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  • Scapens, Robert W.

Abstract

Llewellyn (1992), in a comment on my paper which appeared in the British Accounting Review in 1990, claims to have located certain ambiguities in my arguments. This reply demonstrates that her claims are due to a mis-reading of my paper, especially the section dealing with the arguments advanced by positive accounting theorists. It also discusses the nature of positive accounting theory and the generalisation of case studies.

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  • Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:4:p:369-383
    DOI: 10.1016/S0890-8389(05)80046-0
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    1. Roger J. Lister, 1984. "Capital Budgeting: A Survey," Palgrave Macmillan Books, in: Management Accounting, Organizational Theory and Capital Budgeting, chapter 4, pages 165-255, Palgrave Macmillan.
    2. Llewellyn, Sue, 1992. "The role of case study methods in management accounting research: A comment," The British Accounting Review, Elsevier, vol. 24(1), pages 17-31.
    3. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    4. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    5. Keynes, John Neville, 1890. "The Scope and Method of Political Economy," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, edition 4, number keynes1890.
    6. Robert W. Scapens, 1984. "Management Accounting — A Survey Paper," Palgrave Macmillan Books, in: Management Accounting, Organizational Theory and Capital Budgeting, chapter 2, pages 15-95, Palgrave Macmillan.
    7. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    8. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
    9. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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    Cited by:

    1. Anne Lillis, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 239-246, October.
    2. Sandgren, Mattias & Uman, Timur & Nordqvist, Mattias, 2024. "The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis," The British Accounting Review, Elsevier, vol. 56(3).
    3. Kalagnanam, Suresh S. & Lindsay, R. Murray, 1999. "The use of organic models of control in JIT firms: generalising Woodward's findings to modern manufacturing practices," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 1-30, January.
    4. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    5. Lindsay, R. Murray, 1995. "Reconsidering the status of tests of significance: An alternative criterion of adequacy," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 35-53, January.
    6. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.

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