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The field researcher as author‐writer

Author

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  • Jane Baxter
  • Wai Fong Chua

Abstract

Purpose - The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach - The paper adopts a non‐positivist perspective on the writing/authoring of QMAFR. The paper illustrates its arguments by analysing how the field is written/authored in two well‐known examples of qualitative management accounting research, using Golden‐Biddle and Locke's framework as a way of initiating an understanding of how field research attains its “convincingness”. Findings - The paper finds that these two examples of QMAFR attain their convincingness by authoring a strong sense of authenticity and plausibility, adopting writing strategies that signal the authority of the researcher and their figuration of the “facts”. Research limitations/implications - The paper argues for a more aesthetically informed consideration of the “goodness” of non‐positivist QMAFR, arguing that its scientific and aesthetic forms of authority are ultimately intertwined. Practical implications - This paper has practical implications for informing the ways in which QMAFR is read and written, arguing for greater experimentation in terms of its narration. Originality/value - The value of this paper lies in its recognition of the authorial and aesthetic nature of QMAFR, as well as it potential to encourage debate, reflection and changed practices within the community of scholars interested in this form of research.

Suggested Citation

  • Jane Baxter & Wai Fong Chua, 2008. "The field researcher as author‐writer," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 101-121, June.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:2:p:101-121
    DOI: 10.1108/11766090810888917
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    References listed on IDEAS

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    10. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    11. Kam C. Chan & Carl R. Chen & Louis T. W. Cheng, 2007. "Global ranking of accounting programmes and the elite effect in accounting research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 187-220, June.
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    Cited by:

    1. Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 208-226, June.
    2. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    3. Ivo De Loo & Alan Lowe, 2011. "Mixed methods research: don't – “just do it”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 22-38, April.
    4. Terhi Chakhovich, 2010. "The role of outcome focus within subject positions tied to shareholder value," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 450-475, November.
    5. Bamber, Matthew & Tekathen, Matthäus, 2023. "Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    6. Prasad, Ajnesh, 2015. "Liminal transgressions, or where should the critical academy go from here? Reimagining the future of doctoral education to engender research sustainability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 108-116.
    7. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    8. Chua, Wai Fong & Mahama, Habib, 2012. "On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 78-82.

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