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Cross‐cultural research in marketing has been dominated by survey‐based quantitative approaches; however, the assumption of prior validity required for the adoption of the survey approach to values in cross‐cultural research has yet to be established. This paper aims to review the literature and outlines the problems of the survey‐based approach to cross‐cultural values research. These criticisms relate both to the choice of the method and its execution. The paper outlines the multiplicative effects of these problems, that threaten the validity of the survey methodology in this context, and suggests a methodological alternative.

This paper reviews and synthesises the relevant literature on conceptual and methodological issues pertinent to the survey approach to values research in a cross‐cultural context.

A review of the literature suggests numerous methodological problems that threaten the validity and reliability of the survey approach to cross‐cultural values research. This review exposes a methodological gap that can be filled by a qualitative approach to the study of values in cross‐cultural research. In particular, the paper advocates means‐end methodology as offering significant strengths and addressing several of the weaknesses of the survey‐based approach to cross‐cultural values research.

The paper synthesises the literature on methodological issues in cross‐cultural values research, bringing together disparate criticisms which reveal the range of unresolved problems with the empirical, survey‐based approach to cross‐cultural values research; the paper also offers a suggestion for an alternative methodological approach. The means‐end approach is increasingly being used in various research areas; this paper highlights its appropriateness in a cross‐cultural context, as an alternative to predefined and culturally determined measures that limit our understanding of cross‐cultural values. Means‐end addresses many of the specific weaknesses of the survey method identified in the literature review. This discussion of methodological issues has implications for the field of cross‐cultural research more generally and suggests a critical re‐assessment of cross‐cultural methods is needed.

Intellectual capital is a diverse and multidisciplinary field where there is much scope for interdisciplinary research. Such interdisciplinarity demands that we first transcend boundaries between IC researchers and disciplines and then transcend any subsequently perceived ontological and/or methodological barriers. Moving from the particular to the general, this paper draws on the contours of the Habermasian communicative relation to present some theoretical insights on how intellectual capital is created linguistically in social space. The ontological and methodological implications of this particular approach to research lead to the general argument for adopting a “relative view” on both ontology and methodology in order to craft navigational routes into interdisciplinary social space in the IC field. Such an approach allows IC researchers to draw on extant, and seemingly incommensurable, methodologies and techniques from analytical positivism, systems theory and the hermeneutic tradition in a scientifically justifiable post‐foundationalist manner.

After a clarification of definitions important in methodological discussions, a brief history of early methodological thought in economics and political economy is presented. The development of “orthodox” methodology is traced, and the fundamental assumptions underlying neoclassical economic methodology are enumerated. Philosophical positions – both critical of and sympathetic to the orthodox assumptions – are presented. In addition, the advantages and disadvantages of various heterodox positions are surveyed. Throughout the paper, methodological justifications for the emphasis on primarily deductive, complex mathematical models in contemporary economics as practiced in the USA – especially in light of the relevance and importance of primarily verbal, interpretive methodologies in the realm of applied and policy‐oriented economics – are examined.

Behind the simple connotation “business exchange” a complex empirical phenomenon can be observed, including using, producing and developing activities, taking place in different contexts, influenced by ideas stemming from both practice and mainstream economic thinking. The purpose of this paper is to discuss the methodological challenges of research on business exchange in general and of IMP research in particular. Furthermore, to discuss how the authors can avoid the contemporary “methodomania” trend, where the researchers’ focus is directed toward accounting for which rules were followed.

The paper is based on a methodological distinction made by Peter Galison (1997) in his investigation of the interdependence among research approach, methodology, and research object in microphysics. Studies based on: “image,” allows data in its original form, and “logic,” requires the translation of original data and therefore relies “fundamentally on statistical demonstrations.” This distinction is utilized to investigate what is specific with business exchange as a research object, and how IMP researchers have dealt with the methodological challenges it presents. Furthermore, the paper considers these different methodological approaches in relation to theory and understanding of the research object.

The main conclusion is the huge importance the image-based methodology has had for the development of the IMP network approach. From the very start the IMP project has been focused on the production of a large set of, in Galison’s terminology, “hard facts” about the existence, substance and importance of interaction and the relationships it is creating. This image-based methodology has been utilized in the development of a set of imaging instruments, each with an ability to picture the content and consequences of business exchange.

Two methodological challenges which are specific for business research are identified. One is that “images” in terms of personal accounts on the organizing of production and use of economic resources are marbled with ideas, stemming from a mix of theories, textbooks and practice on how to do this. The second is that established theories create a “logic” in terms of the combination of “assumptions” and established “accounting principles” that produce a number of outputs interpreted as primary data and objective accounts of the characteristics of the production and use of economic resources.

IMP’s image-based methodology and the development of specific imaging instruments can increase the exactness in the pictures of the content and consequences of business interaction, and also, catch the range of its substance. Considering this circumstance could be a way to avoid “methodomania” and to breed awareness of the relationship among research object, methodology, and research approach.

IMP’s image-based methodology can increase the awareness that the logic-based model of business exchange has been ascribed an advisory role in terms of how companies should act in order to survive and prosper: as sellers and buyers in relation to each other, and also in relation to others.

First, the paper underlines that image-based methodologies can be used to produce “hard facts” about the existence, substance, and importance of business interaction. Second, the paper shows how the methodology of mainstream economics tends to be “the elephant in the room,” both in approaches resting on “image” and “logic.” It addresses the importance of making the elephant visible and investigates what is happening in its shadow.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

This paper seeks to examine the relationship between policy benchmarking, democracy and authoritarianism.

The paper uses theoretical investigation of different methodological perspectives of policy benchmarking and their relationship with principles of democracy and authoritarianism and analysis of the case of the European Union (EU) on the basis of empirical data.

Identifies two methodological perspectives of policy benchmarking: the first, grounded on the principle of learning and the bottom‐up approach, is close to democracy; the second, based on the principle of copying and the top‐down approach, is close to authoritarianism. The application of policy benchmarking in the EU so far appears to include elements of both democracy and authoritarianism.

The paper is not exhaustive as regards methodological approaches to policy benchmarking and theories of democracy and authoritarianism.

Crucial methodological and ethico‐political implications for the use of benchmarking in the enlarged EU of 25.

This original piece of work provides clear answer to the question of relationship between policy benchmarking, democracy and authoritarianism. The paper contributes to academic debate of public policy, offering, at the same time, practical methodological help to policy‐makers.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

The chapter addresses the challenges of research into educational technology in the context of higher education and of theory-building in this field afforded by singular research methods and philosophies. Using an exemplar case study, the authors argue for the adoption of pluralism to facilitate deep exploration of complex social phenomena. Pluralism is conceptualized by distinguishing between methodological, analytical, and philosophical pluralism. In addition, arguments for and against pluralism are advanced. The chapter concludes with step-by-step proposals for engaging pluralism in higher education research studies.

The purpose of this paper is to investigate and illustrate the potential relationships between doctoral students’ life histories and educational experiences and their methodological understanding and assumptions.

The qualitative research design consisted of life-history interviews with nine doctoral researchers in the UK in disciplines relating to the social sciences.

The study indicated that the students’ methodological assumptions may be understood as a socially constructed product of their life histories and academic experiences. Experiences of postgraduate research training were presented as having the potential to unlock the methodological consciousness required to re-frame these experiences, improve understanding and resolve methodological conflict.

This paper provides an insight into the complex nature of the development of methodological understanding and a provocation for considering methodological becoming through the lens of socialisation. This may have utility for both doctoral students and educators.