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The study aims to explore the case study method with the formation of questions, data collection procedures and analysis, followed by how and on which position the saturation is achieved in developing a centralized Shariah governance framework for Islamic banks in Bangladesh.

Using purposive and snowball sampling procedures, data have been collected from 17 respondents who are working in the central bank and Islamic banks of Bangladesh through face-to-face and semi-structured interviews.

The study claims that researchers can form the research questions by using “what” question mark in qualitative research. Besides, the qualitative research and case study could explore the answers of “what” questions along with the “why” and “how” more broadly, descriptively and extensively about a phenomenon. Similarly, saturation can be considered attaining the ultimate point of data collection by the researchers without adding anything in the databank. Overall, this study proposes three stages of saturation: First, information redundancy. Second, referring the respondents (already considered in the study) without knowing anything about the data collection and their responses. Third, through the NVivo open coding process due to the decrease of reference or quotes in a certain position or in the saturation position as a result of fewer outcomes or insufficient information. The saturation is thus achieved in the diversified positions, i.e. three respondents for regulatory, nine for Shariah scholars and officers and five for the experts concerning the responses and respondents.

The study has potential implications on the qualitative research method, including the case study, saturation process and points, NVivo analysis and qualitative questions formation.

This research defines a case study with the inclusion of “what” and illustrates the saturation process in diverse positions. The qualitative research questions can also be formed with “what” in addition “why” and “how”.

This study demonstrates integration within a mixed-methods case study of construction phenomena, whilst ensuring reliability and validity. This is in view of the established philosophical challenges in theory generation, whereby qualitative and quantitative methods are underpinned by divergent, almost incompatible, paradigmic assumptions.

The study uses a sample case study research on the phenomenon of cost overruns, supported by a coherent flow of well-articulated philosophical arguments to idealise the logic of integration. Issues of reliability and validity were resolved along these lines, by incorporating applicable criteria from both the qualitative and qualitative strands. A detailed outline and rationalisation of the stepwise approach to achieving integration are provided, from the point of design conceptualisation, data collection, analysis and further down to theory generation.

The study generated two level-1 theories by collecting numerical data on cost overruns, geotechnical index parameters and textual data on the geotechnical practices. Another level-1 theory was generated in reflexive adaptation to unanticipated social constructs emerging from the qualitative data. All level-1 theories from the quantitative and qualitative strands were triangulated to yield two “level-2 theories”: A log-regression model and a cognitive map. The approach to integration is thus explanatory sequential, and concurrent (at the second stage of transformation in the generation of level-2 theories).

The study empirically reinforces that ontological flexibility, achievable through the use of thoughtfully designed integrated mixed-methods case studies, permits the investigation of multidimensional construction phenomena in innovative ways, relevant to provide holistic theoretical and practice-based contributions.

The study practically signposts a bespoke stepwise approach to integration, in a mixed-methods case study of construction phenomena, against the contextual backdrop of its relative novelty and lack of studies delving in-depth into the theoretical nitty-gritty.

The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions.

The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting.

The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings.

The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer.

This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory development in management control.

Using the evidence gleaned from three positivist case studies along with some published interpretivist studies, this paper identifies three triangulation approaches and links them with three forms of theoretical generalization in qualitative field studies.

While the “literal” approach to triangulation has its place in the extant literature, this study finds that two other approaches, labeled “convergent” and “normative” triangulation, which are relevant in many circumstances to link multiple pieces of evidence in order to build credible explanations. In theory development, while the extant forms of theoretical generalization (constructive and contextual) are useful for identifying new solutions for both practical and theoretical concerns, this paper finds that a third form, namely “transposed” logic, is relevant in identifying new control problems that can benefit by adopting the observed unusual solutions.

Within triangulation, while the extant literature endorses the role of literal triangulation in obtaining consistent evidence, including how verifying inconsistent responses helps improve the validity of the obtained evidence, this paper advances two new triangulation approaches that can enrich the extant literature. Within theoretical generalization, while the extant literature deems constructive and contextual forms as “rhetoric”, this paper (1) expands their status to “logic” by clarifying their theoretical purpose and (2) introduces one new form, namely “transposed” logic that helps identify a generalizable range of management control problems that can adopt the observed unusual solution.

This paper describes how qualitative research methods, particularly action research case studies, can contribute to further advance and develop logistics research. The paper also describes limitations with the current dominance of quantitative (especially survey) research in logistics. However, the paper is not a pure criticism of the use of quantitative research methods in general or in logistics in specific. Rather, the argument is that it is necessary to use both quantitative and qualitative methods if we really want to develop and advance logistics research. Logistics problems are often ill‐structured, even messy, real‐world problems. Modern logistics is based on holistic and systemic thinking and uses multi‐disciplinary and cross‐functional approaches. Thus action research case studies are especially suited for an applied field such as logistics since they strive to advance both science and practice. This should also be reflected in published logistics research, which it is not. In order to change this situation, we first have to understand paradigms and their influence on how we approach and evaluate research. Second, we have to define what case studies in journal articles mean. Third, we need to develop criteria for evaluating action research case studies.

Discusses methodological aspects of case study research and qualitative data collection and analysis. Discusses the choice of a research strategy and data collection and analysis methods according to theory as well as the arguments which lead to qualitative case research. Suggests steps in research processes according to different authors and considers in more detail the theory and practice of each of these steps (case study design; preparing for data collection; conducting case studies; analysing data; and reporting). Concludes that carrying out qualitative case study research, in the author’s experience, is first and foremost a matter of learning by doing.

The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research.

The paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically justified approaches to generating cumulative knowledge from qualitative research.

The paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the scope of the knowledge and the depth of the knowledge. Extensions to the scope of the knowledge may include expanding the time periods, context, and/or theoretical perspective used to explore a phenomenon. Extensions to the depth of the knowledge may include new empirical knowledge, methodological pluralism, theory elaboration, or analytic generalization. Individual studies can demonstrate their contribution to cumulative knowledge by locating their research within a typology/taxonomy that makes explicit the relationship of current research to past, and potential, research.

The taxonomy may be useful to qualitative researchers designing and reporting research that will have impact on the literature.

The increased use of research impact as an evaluation metric has the potential to handicap the development qualitative research which is often thought of as generating non-cumulative knowledge. The taxonomy and the strategies for establishing cumulative impact may provide a means for this approach to research to establish its importance as a contribution to knowledge.

The concept of cumulative knowledge has not been systematically applied to research based on qualitative methods.

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.

Discussions of the use of computer‐assisted qualitative data analysis software (CAQDAS) in social science research studies are still few and isolated. In fact, much of the literature takes an uncritical approach to CAQDAS programs based on unrealistic expectations of the software as a methodology in and of itself. This has significant implications for learning and teaching qualitative data analysis software and the way it is used in research. The study on which this article is based combined formal narrative analysis, thematic coding, and deconstruction techniques to analyse the data using a dedicated qualitative data analysis software NVivo. A discussion is given of how the qualitative analysis software was used in a social constructionist study, particularly outlining how it fitted with the methodological perspective adopted, and where, why and in what way rigour fitted with the underpinning epistemological position. Thus, this article illuminates how rigour can be integrated with relevance with the aid of the power and possibilities that qualitative research software possesses. In addition, an attempt is made to demonstrate how the use of CAQDAS enhances the validity of a qualitative project.

A case study is expected to capture the complexity of a single case, which should be a functioning unit, be investigated in its natural context with a multitude of methods, and be contemporary. A case study and, normally, history focus on one case, but simultaneously take account of the context, and so encompass many variables and qualities. When a physical artefact is the case the gap between case study and history tends to diminish and case studies often become more or less historical case studies. Case study methodology also bridges the gap between quantitative and qualitative methods in the social sciences. Still the different concepts of validation in quantitative and qualitative research sometimes create confusion when they are combined, as they often are in case studies.

The case might be studied with an intrinsic interest in the case as such, or with an interest in generalising. When a generalisation is based on the deductive principle, the procedure of testing hypothesis is used. A second mode of generalisation is inductive theory-generation, or conceptualisation. The third mode depends on the principle of abduction. Abduction is the process of facing an unexpected fact, applying some rule and, as a result, positing a case that may be. But there are two kinds of abduction: One is when a case is created from a few facts; for instance, historical data or clues. The other is operative when generalisations are made from known cases and applied to an actual problem situation by making appropriate comparisons. This is also called naturalistic generalisation. In a case study, the different modes of generalisation are often combined.

The conclusion is that case studies has the potential for further development through the mastery of the combination on different levels of techniques, methodologies, strategies, or theories, like; the combination of case study and history, which is important when the case is an artefact; the combination of differing quality standards in qualitative and quantitative research, which are difficult to codify; and the combination of different modes of generalisation.