Author:
Bruesch Antje,Quinn Martin
Abstract
Purpose
Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.
Design/methodology/approach
Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.
Findings
The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.
Practical implications
In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.
Originality/value
Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
Subject
Accounting,Business and International Management
Reference58 articles.
1. Ahlberg, M. and Ahoranta, V. (2004), “What do concept maps reveal about pupil’s learning and thinking?”, Paper presented at the Annual Conference of National Association for Research in Science Teaching, Vancouver.
2. The future of interpretive accounting research? A polyphonic debate;Critical Perspectives on Accounting,2008
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1 articles.
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