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The purpose of this paper is to address the imbalance between inductive and deductive research in management and organizational studies and to suggest changes in the journal review and publishing process that would help correct the imbalance by encouraging more inductive research.

The authors briefly review the ongoing debate about the “developmental” vs “as-is/light-touch” journal review modes, trace the roots of the prevailing developmental review to the hypothetico-deductive research approach, and contrast publishing deductive and inductive research from the perspectives of authors, editors, and reviewers.

Application of the same developmental evaluation and review mode to both deductive and inductive research, despite their fundamental differences, discourages inductive research. The authors argue that a light-touch review is more appropriate for inductive research, given its different logic.

Specific criteria for the light-touch evaluation and review of and some concrete suggestions for facilitating inductive research.

Advancing knowledge requires a better balance of inductive and deductive research, which can be facilitated by light-touch evaluation and review of inductive research.

Building on the debate on journal publishing, the authors differentiate the evaluation and review of inductive and deductive research based on their philosophical underpinnings and draw implications of pursuing inductive research for authors, editors, and reviewers.

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

Independent travelers are those vacationers who have booked only a minimum of their transportation and accommodation arrangements prior to departure on the vacation. Independent travel is an important and growing sector of worldwide tourism. Choice of vacation itinerary for the independent vacation represents a complex series of decisions regarding purchase of multiple leisure and tourism services. This chapter builds and tests a model of independent traveler decision-making for choice of vacation itinerary. The research undertaken employs a two-phase, inductive–deductive case study design. In the deductive phase, the researcher interviewed 20 travel parties vacationing in New Zealand for the first time. The researcher interviewed respondents at both the beginning and the end of their New Zealand vacations. The study compares pre-vacation research and plans, and actual vacation behaviors, on a case-by-case basis. The study examines case study narratives and quantitative measures of crucial variables. The study tests two competing models of independent traveler decision-making, using a pattern-matching procedure. This embedded research design results in high multi-source, multi-method validity for the supported model. The model of the Independent Vacation as Evolving Itinerary suggests that much of the vacation itinerary experienced in independent travel is indeed unplanned, and that a desire to experience the unplanned is a key hedonic motive for independent travel. Rather than following a fixed itinerary, the itinerary of an independent vacation evolves as the vacation proceeds. The independent traveler takes advantage of serendipitous opportunities to experience a number of locations, attractions and activities that they had neither actively researched nor planned.

States that there are two general approaches to reasoning which may result in the acquisition of new knowledge: inductive reasoning commences with observation of specific instances, and seeks to establish generalisations; deductive reasoning commences with generalisations, and seeks to see if these generalisations apply to specific instances. Most often, qualitative research follows an inductive process. In most instances, however, theory developed from qualitative investigation is untested theory. Both quantitative and qualitative researchers demonstrate deductive and inductive processes in their research, but fail to recognise these processes. The research paradigm followed in this article is a post‐positivist (“realist”) one. This is not incompatible with the use of qualitative research methods. Argues that the adoption of formal deductive procedures can represent an important step for assuring conviction in qualitative research findings. Discusses how, and under what circumstances, qualitative researchers might adopt formal deductive procedures in their research. One approach, theory testing by “pattern matching”, is illustrated with a sample application.

Based on a framework developed by Kovács and Spens, this paper seeks to assess the use of the three different research approaches in logistics research; discuss the use of different research methods within the three research approaches; find and discuss applications of the abductive research approach to logistics problems.

Content analysis is used in order to categorize the different research approaches. While content analysis commonly uses smaller units such as paragraphs, sentences, words or characters, this study used entire articles as the unit of analysis. The scope of the review encompassed five years (1998‐2002) of articles in IJLM, IJPDLM and JBL. A total of 378 articles was reviewed and categorized.

The findings of the study corroborate earlier studies regarding the main research approach used in logistics. Published logistics research is hypothetico‐deductive, with a strong emphasis on using survey methods. Nevertheless, inductive as well as abductive research is gaining importance. However, most logistics articles do not explicitly discuss the research process, nor the approach used. Therefore, a call for more explicit statements of the research approach is suggested.

The review of the articles is limited to three main journals in the field. A more comprehensive view of research approaches could be obtained by broadening the review to include also other types of research.

The paper provides a framework and guidelines to researchers for explicitly discussing the research approach used in logistics articles.

The paper provides an overview of the research approaches used in logistics research.

To construct a framework for exploring and discussing the use of different research approaches – deductive, inductive and abductive – in logistics.

A review of research articles in three major logistics journals (International Journal of Logistics Management, International Journal of Physical Distribution & Logistics Management and Journal of Business Logistics) from 1998 to 2002.

Recognizes the dominance of deductive research in logistics, and the need for more inductive and, in particular, abductive research for theory development. Discusses the use of the abductive research approach in logistics.

Keywords searches led to a small sample size; more thorough content analysis is needed to apply the findings from the constructed framework.

Useful source of information on the three different research approaches, their possibilities and implications for research.

The abductive research approach has not yet been discussed in logistics.

Knight’s Risk, Uncertainty, and Profit is, by the author’s own account, “a study in ‘pure theory’.” From pure theory, the scientific method’s “successive approximations” explain empirical phenomena. But Knight did not fully develop the boundary conditions for theory. In this chapter, the author elucidates the demarcation of pure theory in Risk, Uncertainty and Profit. For comparison and contrast, the author uses Mises’s Austrian aprioristic methodology praxeology and its strict distinction between theory and thymology. The author finds that Knight and Mises largely agree on the nature and importance of pure theory but differ on its meaning and use. The author’s findings suggest that Knight, while arguing for aprioristic pure theory, still places empirical observation first.

Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting about forensic accounting carried out in Turkey is increasing every day. In this study, we aim to examine the views of Turkish accounting academicians about skills of forensic accountant. Within this scope, we investigate whether there is any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department (faculty, vocational school, etc.). Survey was sent to 543 Turkish accounting academicians via e-mail. 80 responses were used as data. Data analysis was made in SPSS Statistics 17.0. Means, standard deviations and percentages were computed for items related to skills of forensic accountant. Mann–Whitney U and Kruskal–Wallis tests were used to analyse whether there was any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department. According to findings, the skills rated as most important by Turkish academicians are, respectively, deductive analysis, critical thinking and unstructured problem solving. The skills rated as least important by Turkish academicians are, respectively, oral communication, investigative flexibility and analytical proficiency. There is a significant difference in rating of the importance of critical thinking, investigative flexibility, analytical proficiency and written communication by gender and there is a significant difference in rating of the importance of deductive analysis, unstructured problem solving and composure by experience year as academician.