Research Methods in Accounting

Abstract

Introduction and Overview Theory as Testable Explanation A Critical Approach to Accounting Research 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 Theory, Literature and Hypotheses Sources of Theory Searching the Literature Modeling the Relationship Developing the Hypotheses Validity Concerns Data Collection Choosing a Research Method Sample Selection Measurement Issues Data Management Qualitative Research Verbal Protocols Data Analysis Descriptive Statistics Differences in Sample Means Measures of Association Analysis of Variance Multivariate Model-Building Research Ethics in Accounting The Ethics Quiz Informed Consent Ethical Guidelines Experimental Research The Problem Statement Theory and Context Experimental Design The Validity Trade-off Quasi-Experimental Research Survey Research Mail Surveys Design and Planning Issues Pilot Testing Data Collection Measurement Error Interview Methods Fieldwork Case Study Methods The Qualitative Analysis Protocol Grounded Theory Archival Research Cross-Section Data Time-Series Data The Validity Trade-off in Archival Research Content Analysis Critical Analysis Supervision and Examination Processes The Role of the Supervisor Examiner Profiles The Examination Process Turning Research into Publications Why Publish? Where to Publish? What to Publish? How to Publish? Concluding Remarks

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