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Case studies and differentiated realities

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  • Sue Llewellyn

Abstract

Purpose - Although the case for case studies is now well established in accounting and management research, the exact nature of their contribution is still under discussion. This paper aims to add to this debate on contribution by arguing that case studies explore not one reality but several. Design/methodology/approach - This is a theoretical paper that discusses ontology using a deductive approach. Findings - The paper argues that reality is differentiated into physical, structural, agential, cultural and mental realms. Research limitations/implications - The paper begins to draw out some of the implications of “differentiated realities” for case studies, but there is much more that could be said. Practical implications - Because case studies encompass differentiated realities, the paper discusses how expectations about the contribution of case studies should be intimately linked to the nature of the differentiated realities being researched. Originality/value - “Differentiated realities” provides a fresh look status of case study findings and challenges the idea of a single social reality – as portrayed by both social positivism and social constructivism.

Suggested Citation

  • Sue Llewellyn, 2007. "Case studies and differentiated realities," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(1), pages 53-68, March.
    • Handle: RePEc:eme:qrampp:v:4:y:2007:i:1:p:53-68
    DOI: 10.1108/11766090710732505
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    References listed on IDEAS

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    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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    Cited by:

    1. Fabián Leonardo Quinche Martín, 2008. "Una evaluación crítica de la contabilidad ambiental empresarial," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    2. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    3. Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.

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    Keywords

    Case studies; Reality;

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