Search results

The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project. The authors suggest that adopting some of the views expounded in the IAR project may lead to the accounting research community becoming isolated from other interpretive methodology inspired disciplines. The paper aims to discuss these issues.

Currently popular views on IAR are informed by selective theoretical insights from interpretive sociology. The authors argue that these insights cannot provide a general frame with which to encapsulate accounting research that may be reasonably termed “interpretive.”

The authors’ reading of the literature suggests that the some of the IAR literature exhibits: a tendency to routinely make overly specific claims for what it is possible for interpretive research to achieve; the promotion of a somewhat reductionist view of what the bounds of interpretive research are. The authors suggest that these tendencies detract from the strengths of (adopting a broad view of) IAR.

In expressing the authors’ concerns, the authors do not wish to make an exclusive argument for what IAR is and is not. This would not be in line with writing an interpretive paper. While the authors do not eschew the possibility of a limited building of knowledge by applying interpretive methodological stances neither do the authors see such activity as a central plank of interpretive research.

The authors believe that positivistic commentaries on qualitative enquiry should not be taken as exemplary of interpretive research (in accounting – or elsewhere). The authors feel that IAR needs to be more open to an array of subjectivist motivations, if it is to provide useful critique of the nature of day-to-day accounting practice.

The authors seek to go beyond the rather unhelpful debate about whether IAR should be seen to possess both objective and subjective elements. The authors argue that IAR suffers more from a lack of engagement and debate than it faces dangers from areas of interpretive methodology that adopt positions considered to be too subjectivist.

This chapter explains the research design. An interpretive methodology was considered most suitable for the study. Informed by an institutional framework, the interpretive methodology was selected for this monograph for its strengths of focusing on the research context, interactive processes, and meanings that are not measurable by quantitative approach. The interpretive methodology is also consistent with the ontological and epistemological positions of the researchers. Data were collected from interviewing four groups of key persons and a document survey. The data triangulation and multiple perspectives helped increase the reliability and validity of the study. Also, conducting data collection in a natural setting produced a rich data source. This enabled the provision of an enhanced understanding of the operation and effectiveness of corporate governance and financial reporting practice in a real setting. In addition, the systematic set of data analysis procedures helped improve research rigor and develop conceptual and theoretical understanding of issues of interest.

The purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.

Qualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.

Qualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.

The relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.

Qualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

This paper highlights the usefulness of interpretive methodologies in theorizing over relatively unstructured, dynamic business market strategy issues. It is based on the tenet that interpretive methodologies are appropriate to cope with market strategy formation in dynamic market settings. We argue that in a “context of discovery”, marketing researchers need to uncover new relationships among key dimensions of market strategy and might consider reframing theories. Further, we demonstrate in this paper that interpretive research methods allow for managerial recommendations that are highly contextualized and that lead to more actionable prescriptions. We illustrate the above by reflecting on a concrete research on how companies in a business‐to‐business industry try to reorientate their market strategy. The process of understanding strategic reorientation in business markets should be based on a multiplex of perspectives, such as: multilevel research, fusing content with context and merging theoretical constructs with data and focusing on socially constructed realities.

The study seeks to address the research question: “How can Gadamerian and Ricoeurian hermeneutics be operationalized in an interpretive accounting research project”? The purpose of this paper is twofold: first, to review the key hermeneutic concepts of philosophers Gadamer and Ricoeur; and second, to share insights from the researcher’s experience of applying Gadamerian and Ricoeurian hermeneutics to an interpretive accounting research project.

The paper draws on the extant literature and the researcher’s own experience using hermeneutics theory in an interpretive accounting research project involving in-depth interviews with organisational managers.

The process of interpretation is described using the core concept of the hermeneutic circle where the reader and the text engage in dialogue. The readers’ pre-understandings play a key role in this dialogue and assist in drawing meaning from the text. However, it is necessary for the reader to adopt a critically reflexive approach remaining alert for both unproductive pre-understandings and hidden power structures and ideologies in the text being interpreted. Each reading of a text involves the completion of one cycle of the hermeneutic circle in which the reader transitions from pre-configuration to configuration and ultimately re-configuration concluding with the reader acquiring new horizons of understanding. The researcher’s experience of applying hermeneutic theory to an interpretive accounting research project are reflected on and nine lessons are offered.

These insights will prove valuable to interpretive researchers within the social sciences, including accounting and management studies, as well as those working in the natural sciences.

Firms have been adopting lean manufacturing to improve their business performances. However, they are facing failures or less success in implementation, mainly due to lack of understanding in relating the lean practices (LPs) from the required performance measures perspective. In view of the lack of research and the importance of understanding them, the purpose of this paper is to prioritize LPs.

As LPs are scattered in the literature and a variety of performance measures are used, an extensive literature review is first carried out to identify the LPs and performance measures. The blend of interpretive structural modeling and interpretive ranking process interpretive tools is adopted in establishing the contextual relationship among LPs and then ranking them based on the performance measures. A three-dimensional priority matrix is proposed for better explanation of the results.

The proposed framework can help firms better understand LPs and their levels of importance in lean implementation.

The involvement of lean experts may produce some bias in evaluating the LPs.

The proposed framework can help practitioners to develop an industry-specific road-map for the result-oriented LP implementation. Based on the area of performance to be improved, practitioners can prioritize LPs for implementation.

This is the first study that provides a comprehensive review of LPs available in the literature and prioritizes them in accordance with performance with interpretive tools.

Diabetes mellitus has become a major world health problem that has unenviable impacts on health of the people including quality of life (QOL) also and in which person’s physical and psychological state, social commitments and relationships and his interaction with the environment is affected. This shows that there is an urgent need for behavior change and considerable educational strategies for proper management and rehabilitation (Reddy, 2000). This research has identified and ranked the significant factors which affect the QOL in diabetic patients in India. The paper aims to discuss these issues.

In this paper, nine factors which affect the QOL in diabetic patients in India have been identified through review of the literature and evaluated by total interpretive structural modeling (TISM) approach, i.e. an extended version of ISM. In this approach, interpretations of the interrelationship among factors have been discussed. Therefore, TISM approach has been used to develop the model and the mutual interactions among these factors.

The results of the model and MICMAC analysis indicate that diet restriction, body pain and satisfaction with treatment are the top-level factors.

Identification of the factors that have a remarkable effect on the QOL in diabetic patients is very important so that the doctors and other healthcare professionals may handle these factors efficiently and proper rehabilitation can be provided to such patients.

This paper has used an application of the TISM approach to interpret the mutual relationship by using the tool of interpretive matrix and has developed a framework to calculate the drive and the dependence power of factors using MICMAC analysis. The issues related to QOL are extremely important, as they can strongly anticipate a person’s capability to govern his lifestyle with disease like diabetes mellitus and maintain good health in the long run. This shows the urgent requirement of an optimized model which can predict and interpret the relationships among these factors. In this research, the interrelationships among these factors have been developed and interpretations of these interactions have been given to develop a comprehensive model so that QOL of diabetic patients may be improved.

The purpose of this paper is to provide a comprehensive narrative account of supervisory conversations with doctoral students. They include providing knowledge and experience about the nature of qualitative and quantitative approaches and their respective histories and rigour requirements.

An introduction reveals the complexity, debates and dialectics that are engaged with during the doctoral supervisory process. Two design issues are discussed. One is research design; the other is supervisor method.

Rigour in interpretive research is distinctive, linked to its characteristics and the unique role of the researcher as an instrument of data collection, conscious of the need to give voice to respondents and preserve their authentic responses. The audit trail is a centrepiece for both rigour and the reflection, reflexivity necessary to address ongoing biases, decisions and dilemmas.

Supervisory conversations are dynamic but there is a core, a set of initial conditions and these relate to the ethics and integrity of the doctoral student and the supervisor.

The paper penetrates the social space where supervisors and doctoral students interact. Within the text, “advice” and seminal ideas are presented from literature and the supervisor's experience that will inform researchers and demonstrate a supervisor method.

The purpose of this paper is to investigate the role of international benchmarking studies as drivers for e‐government development.

The paper shows that after reviewing 44 published e‐government benchmarking reports (2000‐2006) and evaluating their validity and acceptance in academic and practitioners' literature, the paper systematically compares and contrasts ten established international e‐government benchmarking methodologies. The comparative analysis is conducted utilizing a proposed conceptual framework (CMBP), which specifically assesses the context, methodology, type of benchmarking and social paradigmatic tendency of each of the reports studied.

The paper finds that regardless of the methodology adopted‐international e‐government benchmarking does have an imperative role in driving e‐government development, only when the exercise is accompanied with a long‐term iterative adaptation and reform mechanism.

The framework proposed in this paper provides public administrators with a valuable conceptual lens for understanding the value of each benchmarking study to better assess its applicability in driving development of their e‐government initiative. The paper also contributes to the limited body of academic literature investigating e‐government benchmarking and proposes a methodical framework for understanding the role of international benchmarking reports in e‐government development.

The purpose of this research is to first explore various third party logistic service provider supply chain enablers. Thereafter the interrelationship amongst the various supply chain enablers has been studied using ISM Methodology. Despite the complex relationships third party logistic service providers (3PLs) share with their clients or firms, they often attract a demand owing to the flexibility and competitive edge they provide to their client firms in adapting to the rapidly changing market conditions, focusing on their core competencies and developing long-term growth strategies for them. Choosing and evaluating the right third-party logistic service provider is an important responsibility for logistic managers. This largely depends on selecting appropriate 3PLs supply chain enablers that assess the 3PLs on different fronts.

This paper presents an ISM approach for studying the interrelationships between various 3PLs enablers and accordingly constructing a hierarchical structure of them.

The results suggest that delivery, service reliability and risk and uncertainty factors have the highest importance.

Selection of the 3PLs is a critical issue when they are required to be selected by the company at the global level. This often requires doing a comparative study for both domestic as well as global service providers. Choosing appropriate supply chain enablers as the basis for selection of 3PLs therefore will serve as a research topic to be further explored both by researchers as well as company managers. Further studying the inter-relationships amongst various supply chain enablers will provide basis to managers to justify their choice.

The novelty of the research lies in the application of methodology to the case of third-party logistic service provider selection