Case studies and differentiated realities

Abstract

Purpose

Although the case for case studies is now well established in accounting and management research, the exact nature of their contribution is still under discussion. This paper aims to add to this debate on contribution by arguing that case studies explore not one reality but several.

Design/methodology/approach

This is a theoretical paper that discusses ontology using a deductive approach.

Findings

The paper argues that reality is differentiated into physical, structural, agential, cultural and mental realms.

Research limitations/implications

The paper begins to draw out some of the implications of “differentiated realities” for case studies, but there is much more that could be said.

Practical implications

Because case studies encompass differentiated realities, the paper discusses how expectations about the contribution of case studies should be intimately linked to the nature of the differentiated realities being researched.

Originality/value

“Differentiated realities” provides a fresh look status of case study findings and challenges the idea of a single social reality – as portrayed by both social positivism and social constructivism.

Citation

Llewellyn, S. (2007), "Case studies and differentiated realities", Qualitative Research in Accounting & Management, Vol. 4 No. 1, pp. 53-68. https://doi.org/10.1108/11766090710732505