E-Book Overview
`Malcolm Smith's Research Methods in Accounting provides a useful addition to the limited number of books on research methods that are addressed specifically to the area of accounting. For students taking DBA degrees in the area, it is probably an ideal companion' - The European Accounting Review Research in accounting is concerned with solving problems, investigating relationships and building a body of knowledge. With this in mind, this book will provide a clear and concise overview of the conduct of applied research studies in accounting. It provides the principal building blocks of how to implement research in accounting and related fields. This book provides students with: - an understanding of contemporary research ideas in accounting, so that readers can identify and define research problems and prepare strategies for their solution; - an awareness of alternative research methods, to facilitate the selection of the most appropriate method for addressing particular research questions; - an ability to review existing research and to offer critiques of articles published in refereed journals; - an appreciation of the ethical constraints on the conduct of accounting research. This book will be essential for students and academics in the fields of accounting and management.
E-Book Content
3089-prelims.qxd
4/2/03 4:42 PM
Page i
RESEARCH METHODS IN ACCOUNTING
MALCOLM SMITH
SAGE Publications
London • Thousand Oaks • New Delhi
3089-prelims.qxd
4/2/03 4:42 PM
Page ii
© Malcolm Smith 2003 First published 2003 Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted in any form, or by any means, only with the prior permission in writing of the publishers, or in the case of reprographic reproduction, in accordance with the terms of licences issued by the Copyright Licensing Agency. Enquiries concerning reproduction outside those terms should be sent to the publishers. SAGE Publications Ltd 6 Bonhill Street London EC2A 4PU SAGE Publications Inc 2455 Teller Road Thousand Oaks, California 91320 SAGE Publications India Pvt Ltd B-42, Panchsheel Enclave Post Box 4109 New Delhi 110 017 British Library Cataloguing in Publication data A catalogue record for this book is available from the British Library ISBN 0 7619 7146 7 ISBN 0 7619 7147 5 (pbk) Library of Congress Control Number available
Typeset by C&M Digitals (P) Ltd., Chennai, India Printed in Great Britain by The Cromwell Press Ltd, Trowbridge, Wiltshire
3089-prelims.qxd
4/2/03 4:42 PM
Page iii
This book is dedicated to Beth, Cedric and Alice
3089-prelims.qxd
4/2/03 4:42 PM
Page iv
3089-prelims.qxd
4/2/03 4:42 PM
Page v
Contents
List of Figures
xi
List of Tables
xii
Acknowledgements
xiii
Preface
xiv
1 Introduction and Overview Theory as testable explanation A critical approach to accounting research
1 6 8
2 Developing the Research Idea The research sequence Emergence of the research topic Conceptual frameworks The structure of DNA: the development of new theory The Bradman problem: the development of new strategies The longitude problem: implementing solutions Strategic management accounting
16 16 20 24 30 31 34 36
3 Theory, Literature and Hypotheses Sources of theory Searching the literature Modelling the relationship Developing the hypotheses Validity concerns
39 39 47 47 52 53
4 Data Collection and Analysis Sample selection Measurement issues Data management Descriptive statistics Differences in