Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera

Concerns have been expressed about the small number of publications of field based accounting research in top ranking journals. The limited understanding of how to conduct high quality field based research in accounting has been noted as a contributing factor for both the low publication rate and th...

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Main Author:	Perera, Sujatha
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2005
Subjects:	Managerial accounting
Online Access:	http://ir.uitm.edu.my/id/eprint/294/ http://ir.uitm.edu.my/id/eprint/294/1/AJ_SUJATHA%20PERERA%20MAR%2005.pdf

id	uitm-294
recordtype	eprints
spelling	uitm-2942017-10-27T02:55:14Z http://ir.uitm.edu.my/id/eprint/294/ Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera Perera, Sujatha Managerial accounting Concerns have been expressed about the small number of publications of field based accounting research in top ranking journals. The limited understanding of how to conduct high quality field based research in accounting has been noted as a contributing factor for both the low publication rate and the reluctance of researchers to undertake field-based research. This paper reports how field study method has been applied to address a research question in management accounting area. The paper describes the procedures that were followed to collect and analyse data, and the measures taken to address threats to validity and reliability of the study. The paper also discusses, in hindsight, the ways in which the quality of the procedures adopted in the study could have been improved. Those researchers who are interested in applying field study method will particularly benefit from this paper as it provides insights into the: (a) strengths, limitations and difficulties associated with field study methods; (b) procedures that may be followed when using field study methods to address a research question similar to the one discussed in the paper; and (c) the pitfalls to be avoided and the factors that need careful consideration when conducting field based research. Accounting Research Institute (ARI) & Faculty of Accountancy 2005-07 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/294/1/AJ_SUJATHA%20PERERA%20MAR%2005.pdf Perera, Sujatha (2005) Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera. Malaysian Accounting Review, 4 (1). pp. 93-116. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Managerial accounting
spellingShingle	Managerial accounting Perera, Sujatha Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
description	Concerns have been expressed about the small number of publications of field based accounting research in top ranking journals. The limited understanding of how to conduct high quality field based research in accounting has been noted as a contributing factor for both the low publication rate and the reluctance of researchers to undertake field-based research. This paper reports how field study method has been applied to address a research question in management accounting area. The paper describes the procedures that were followed to collect and analyse data, and the measures taken to address threats to validity and reliability of the study. The paper also discusses, in hindsight, the ways in which the quality of the procedures adopted in the study could have been improved. Those researchers who are interested in applying field study method will particularly benefit from this paper as it provides insights into the: (a) strengths, limitations and difficulties associated with field study methods; (b) procedures that may be followed when using field study methods to address a research question similar to the one discussed in the paper; and (c) the pitfalls to be avoided and the factors that need careful consideration when conducting field based research.
format	Article
author	Perera, Sujatha
author_facet	Perera, Sujatha
author_sort	Perera, Sujatha
title	Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
title_short	Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
title_full	Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
title_fullStr	Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
title_full_unstemmed	Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
title_sort	sharing an experience: field study methods to understand management accounting practices in a changing environment / sujatha perera
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2005
url	http://ir.uitm.edu.my/id/eprint/294/ http://ir.uitm.edu.my/id/eprint/294/1/AJ_SUJATHA%20PERERA%20MAR%2005.pdf
first_indexed	2023-09-18T22:44:23Z
last_indexed	2023-09-18T22:44:23Z
_version_	1777417127109591040

Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera

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