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Research in managerial accounting: Learning from others' experiences
Author(s) -
Abernethy Margaret A.,
Chua Wai,
Luckett Peter F.,
Selto Frank H.
Publication year - 1999
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/1467-629x.00015
Subject(s) - construct (python library) , management science , field (mathematics) , strengths and weaknesses , construct validity , external validity , computer science , empirical research , management accounting , psychology , engineering ethics , accounting , epistemology , social psychology , engineering , economics , psychometrics , clinical psychology , philosophy , mathematics , pure mathematics , programming language
The purpose of this paper is to identify the strengths and weaknesses of three research methods employed in managerial accounting: experimental, survey and field research. We do this by drawing on the three papers published in this issue of the Journal. These three papers provide the reader with a ‘behind the scenes’ exposé on the problems, choices and decisions confronted by the researcher during the method phase of the empirical study. The complexities associated with method are rarely reported in published papers nor is there any explanation of why effort is devoted to particular methodological issues. It is, however, important for the novice researcher to recognise these choices and problems, both when selecting a particular method, and in designing a study. We attempt to critique these papers in terms of choice of method and also the extent to which each of the studies satisfies the three ‘maxims’ of scientific method, namely, construct validity, internal validity and external validity. Our review demonstrates the trade‐offs that are necessarily made when designing a research study. There are, however, ways in which the effects of these trade‐offs can be minimised and we provide guidance as to how the study design might be improved to achieve this.