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Getting Insight Into Management Accounting And Control Systems: A Framework For A Case-Based Research Design For Emerging Markets

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  • Pavel Lebedev

Abstract

This paper explores the process of case research in social studies applicable to the domain of management accounting, with the aim of developing inductive theory. With the goal of providing a guiding framework for case-based research in the context of emerging markets, the paper makes several contributions. Firstly, it focuses on the social nature of management accounting by linking a sociological perspective of management accounting to theoretical research in this domain and to the contemporary understanding of management accounting that is disclosed in frameworks representing the best practices. Secondly, the paper summarizes the wide body of existing literature on case research to distill the relevant components of the case-study research method. Thirdly, this work takes into account emerging markets. This allowed to suggest relevant research strategies and an overall research framework considering the specifics of researchers’ access to collecting data and conducting a study within the limitations that doing research in emerging economies implies.

Suggested Citation

  • Pavel Lebedev, 2019. "Getting Insight Into Management Accounting And Control Systems: A Framework For A Case-Based Research Design For Emerging Markets," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 61-76.
    • Handle: RePEc:isp:journl:v:13:y:2019:i:1:p:61-76
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    References listed on IDEAS

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    1. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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    Cited by:

    1. Ismail Kotb & Riham Adel, 2020. "Smart Retailing in COVID-19 World: Insights from Egypt," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 3, ejme_v3_i.

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    More about this item

    Keywords

    management accounting; sme; emerging markets; case research;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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