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Approaches to validation and evaluation in qualitative studies of management accounting

Lili-Anne Kihn (School of Management, University of Tampere, Tampere, Finland)
Eeva-Mari Ihantola (School of Management, University of Tampere, Tampere, Finland)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 3 August 2015

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Abstract

Purpose

This paper aims to address the reporting of validation and evaluation criteria in qualitative management accounting studies, which is a topic of critical debate in qualitative social science research. The objective of this study is to investigate the ways researchers have reported the use of evaluation criteria in qualitative management accounting studies and whether they are associated with certain paradigmatic affiliations.

Design/methodology/approach

Building on the work of Eriksson and Kovalainen [Eriksson and Kovalainen (2008) Qualitative Methods in Business Research. London, Sage], the following three approaches are examined: the adoption of classic concepts of validity and reliability, the use of alternative concepts and the abandonment of general evaluation criteria. Content analysis of 212 case and field studies published during 2006 to February 2015 was conducted to be able to offer an analysis of the most recent frontiers of knowledge.

Findings

The key empirical results of this study provide partial support for the theoretical expectations. They specify and refine Eriksson and Kovalainen’s (2008) classification system, first, by identifying a new approach to evaluation and validation and, second, by showing mixed results on the paradigmatic consistency in the use of evaluation criteria.

Research limitations/implications

This paper is not necessarily exhaustive or representative of all the evaluation criteria developed; the authors focused on the explicit reporting of criteria only and the findings cannot be generalized. Somewhat different results might have been obtained if other journals, other fields of research or a longer period were considered.

Practical implications

The findings of this study enhance the knowledge of alternative approaches and criteria to validation and evaluation. The findings can aid both in the evaluation of management accounting research and in the selection of appropriate evaluation approaches and criteria.

Originality/value

This paper presents a synthesis of the literature (Table I) and new empirical findings that are potentially useful for both academic scholars and practitioners.

Keywords

Acknowledgements

The authors thank the participants of the following conferences for their valuable comments: the 38th Annual Congress of the European Accounting Association, Glasgow; the Nordic Accounting Conference, Copenhagen Business School; the 8th EIASM Conference on New Directions in Management Accounting, Brüssels, Belgium; the European Network for Research in Organizational and Accounting Change Conference, Jyväskylä, Finland; the 34th Annual Conference of the European Accounting Association, Rome, Italy; the International Academy of Business and Public Administration Disciplines Winter Conference, Orlando, Florida; and the Nordic Academy of Management Conference, Stockholm, Sweden. They are also grateful for the research assistance of Lauri Lepistö and Pyry Mäkinen. The corresponding author gratefully acknowledges the financial support of the Academy of Finland and the Foundation of Economic Education. Finally, the authors gratefully thank Editor Deryl Northcott and the two anonymous reviewers for many helpful comments and questions.

Citation

Kihn, L.-A. and Ihantola, E.-M. (2015), "Approaches to validation and evaluation in qualitative studies of management accounting", Qualitative Research in Accounting & Management, Vol. 12 No. 3, pp. 230-255. https://doi.org/10.1108/QRAM-03-2013-0012

Publisher

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Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

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