case study research in accounting

Accounting for Organizational Employment Impact. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices ...

In their case study research in accounting, Cooper and Morgan (2008) illustrated four types of cases oriented to maximizing the information content of the study: extreme or deviant cases, maximum ...

Accounting Horizons (2008) 22 (2): 159-178. SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value ...

For further discussion of case-based research in accounting see Scapens (1990), Llewellyn (1992), Otley & Berry (1994) and Humphrey (2001). From the published research, it is clear that there are many different kinds of case studies in accounting research; among them are cases of description, illustration, experiment, exploration and explanation.

Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome ...

Submit a Case. IECJ is listed in Cabell's Directory of Publishing Opportunities for Accounting and welcomes submissions from around the world. Case studies jointly authored by academics and practitioners are encouraged. Real-world cases are strongly preferred, but fictional cases with some basis in practice will be considered.

Management Accounting Research I have encouraged the use of case studies and in the journal's first ten years (1990-1999) 24 percent of the papers used case study research methods, and a further 13 percent used field studies". An indication of the insights that case studies started to provide of the role of accounting in

Case Study Research in Accounting. SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict.

In doing so, we place a priority on understanding their definitions, and perceptions (Stake, 2005; Yin, 2013). Employing this inductive case study approach enables identification of unique features of research culture emerging from among the case study interviewees as well as inducing wider implications within the context of accounting schools across universities (Berry & Otley, 2004; Hartley ...

Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome ...

The chapter explores the use of case studies in accounting research. Accounting case studies have become a popular method in accounting research, but they remain a controversial subject. Various questions related to methodological and practical issues need to be raised about their use in accounting research. The chapter explores some of the ...

Although case studies have been discussed extensively in the literature, little has been written about the specific steps one may use to conduct case study research effectively (Gagnon, 2010; Hancock & Algozzine, 2016).Baskarada (2014) also emphasized the need to have a succinct guideline that can be practically followed as it is actually tough to execute a case study well in practice.

These case studies consist of practical research studies with strong theoretical foundations. Hence, the book is a guide to the industries in various sectors regarding the best practices for efficient business and accounting management. In addition, the book will serve as an important teaching reference for business and accounting courses in ...

However, case study research in accounting, although promoted and legitimate in its own right, is little used compared to empirical research. Critics of non-empirical approaches to research argue that case study research is "unscientific" and lacks the analytical foundation or generalisability that is acceptable to the legion of empirical ...

We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis-the analysis of what actions are practical and rational in a ...

This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement

This paper presents a practical example of abduction as a methodological approach to case study research in management accounting. The paper addresses the often cited critical challenges posed by this methodology, and inductive qualitative research in general, for the validity and generalisability of findings.

This paper takes a holistic view in discussing the appropriateness of case. study as a research method in accounting, the methods a vailable for data. collection and analysis and reporting the c ...

2020, Management Accounting Research. Show abstract. This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements.

Table 6 provides estimates highlights and empirical findings on the impact of big data on accounting and auditing using the multiple regression model employed. The results indicate that big data is statistically positive and significant in financial reporting ( β = 0.345, p -value = 0.000). Hence, H1 is approved.

Defnition: A case study is a research method that involves an in-depth examination and analysis of a particular phenomenon or case, such as an individual, organization, community, event, or situation. It is a qualitative research approach that aims to provide a detailed and comprehensive understanding of the case being studied.

However, studies on the combined reduction in air pollutants and CO 2 at the city level are scarce. This study focuses on Zhengzhou's power sector, examining the power composition, coal usage, CO 2 and air pollutant emissions, social costs, and employment effects across five scenarios using LEAP. The five scenarios are the business-as-usual ...

Case study research in management accounting and control. There have been many calls for the increased use of case study research but only a much smaller number of examples of its application in practice. One reason for this is a lack of understanding concerning the contributions such research can make coupled with an awareness of its limitations.

The largest anthropogenic source of carbon dioxide emissions is the global energy system, which means transforming the global energy system is one of the most significant ways to reduce greenhouse gas emissions and mitigate climate change. Buildings play a critical role in our transition to a lower-carbon future, accounting for approximately 47% of global energy consumption and about 25% of ...