Accounting management case research

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It is important to start by recognising that case studies can be used in a variety of different ways in accounting research. The following are some of the types of accounting case studies. However, the list is intended to be neither definitive nor exhaustive. It merely seeks to indicate some of the different ways in which case studies can be used.  Descriptive case studies: these describe accounting systems, techniques and procedures used in practice. A number of companies may be selected as cases to describe different accounting practices or the similarity of practices in different companies. Descriptive case studies were particularly useful in the 1980s as researchers attempted to provide descriptions of management accounting practice. Then and subsequently such studies have often been funded by professional accounting bodies because they appear to offer the possibility of determining ‘best’ practice — sometimes conceived as the most common practice and sometimes as the practice adopted by ‘successful’ companies. However, such studies beg the crucial question of what constitutes ‘best’ practice and ‘successful’ companies. Nevertheless, such case studies are useful in providing information concerning the nature of contemporary accounting practices. 

Illustrative case studies: in management accounting research (especially in North America), case studies have been used to illustrate new and possibly innovative practices developed by particular companies. Case studies can also be illustrative in the sense of providing a Weberian ‘ideal-type’. These are case studies which provide empirical exemplars of the embodiment of particular theories. They are not intended to illustrate practices that are necessarily superior to others. Instead, they provide illustrations of the way in which particular theoretical categorisations can be observed in practice.  Experimental case studies: accounting researchers frequently develop new accounting procedures and techniques that are intended to be helpful to accounting practitioners. Sometimes, however, it can be difficult to implement the researchers’ interpretive case studies.

Traditional accounting research has utilised a positive empirical methodology, which relies to a great extent on the methods and theories of neo-classical economics. Such research sees the world as essentially objective and external to the researcher, uses deductive reasoning and hypothesis testing, and sees the role of accounting as assisting economic decision-making. It is from such a methodological perspective that case studies are seen as largely exploratory, and used to generate hypotheses for later testing through large-scale surveys and statistical generalisation.  The particular uses made of case study research methods will depend on the methodological choices of the researcher and the nature of the research; specifically, the research questions to be addressed. I will return later to the importance of clearly specifying the research questions, when I discuss the main steps in a case study. But in the meantime, some comments are needed on the selection of suitable cases.

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  • GCU provides quality training for business majors in servant leadership, ethics and entrepreneurism in order to thrive in a future career.

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  • B.S. in Accounting
  • B.S. in Finance and Economics
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  • Coursework emphasizes the development of project management, communication, decision-making, and problem-solving skills.
  • Flexible, 100% online and campus based programs available.

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  • BS in Accounting
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  • BS in Accounting - Public Accountancy
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  • Offers MUSE (My Unique Student Experience), a content delivery system that gives students the option to watch, view, read or listen to required course materials.
  • Allows students to complete courses at whatever pace they want.
  • A DANTES-affiliated university and member of the Service Members Opportunity Colleges.
  • Offers IntelliPath, a proprietary learning technology that lets students learn at their own pace.

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  • Bachelor of Accounting
  • Bachelor's (BBA) - Accounting
  • Bachelor's (BBA) - Finance
  • Earn your degree online from Ashford University!
  • Choose from Undergraduate and Graduate classes
  • Business, Health Care, Psychology and Liberal Arts programs to choose from
  • Apply Now! Classes begin every Tuesday!

Programs:

  • BA Finance

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Programs:

  • Bachelor of Science in Accounting
  • Bachelor of Science in Business Administration - Finance
  • Online and ground-based program areas include Fashion Marketing and Management and more.
  • Students can study branding, event management, and public relations to help them prepare for a marketing career
  • Course topics include Fundamentals of Business, Brand Strategy, Project Management, and Principles of Market Research
  • Over 50 locations nationwide, with a student support team dedicated to helping students grow
  • Join our next Open House on 2/15!

Programs:

  • Marketing & Entertainment Management (BS)
  • Fashion & Retail Marketing (AS)

Recognized by the U.S. News and World Report for: Best Online Programs, Bachelor’s 2017, Best Online Programs, Grad Education 2017 and Best Online Programs, Bachelor’s for Veterans 2017

Programs:

  • Technology Management (Bachelor of Science) - Online
  • Applied Policing and Technology (Associate of Science) - Online