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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.

The purpose of this paper is to investigate the nature of qualitative construction partnering research.

In total, 20 qualitative peer-reviewed papers about construction partnering research are reviewed.

The results show four methodological gaps. All identified gaps have in common that specific time and place dependent details that may have influenced understanding of studied individuals are underexposed.

The main limitation of this study is that empirical-based papers are divided into either qualitative or quantitative research, but the boundary between those categories is not as black and white as it may look like in first instance.

The identified gaps are translated to recommendations for further study. This will help the reader to become more aware of the difficulties and decisions encountered by the researcher, and in that way the reader is more aware and gains more understanding of the context-related character of the study. Applying the recommendations will lead to different conclusions and recommendations to improve construction partnering in working practice.

More focus on local time- and place-dependent factors of the studied individuals as well as the process of studying it, inevitably leads to encountering (and becoming more aware of) personal, subjective and unexplainable decisions and behavior. Describing and analyzing these personal, subjective and unexplainable points in the research process will improve the quality of the research.

This study contributes to the further development of academic research on this topic and increase effectiveness of partnering in the construction sector.

The lack of a definite standard for determining the sample size in qualitative research leaves the research process to the initiative of the researcher, and this situation overshadows the scientificity of the research. The primary purpose of this research is to propose a model by questioning the problem of determining the sample size, which is one of the essential issues in qualitative research. The fuzzy logic model is proposed to determine the sample size in qualitative research.

Considering the structure of the problem in the present study, the proposed fuzzy logic model will benefit and contribute to the literature and practical applications. In this context, ten variables, namely scope of research, data quality, participant genuineness, duration of the interview, number of interviews, homogeneity, information strength, drilling ability, triangulation and research design, are used as inputs. A total of 20 different scenarios were created to demonstrate the applicability of the model proposed in the research and how the model works.

The authors reflected the results of each scenario in the table and showed the values for the sample size in qualitative studies in Table 4. The research results show that the proposed model's results are of a quality that will support the literature. The research findings show that it is possible to develop a model using the laws of fuzzy logic to determine the sample size in qualitative research.

The model developed in this research can contribute to the literature, and in any case, it can be argued that determining the sample volume is a much more effective and functional model than leaving it to the initiative of the researcher.

The aim of the research presented in this paper is to provide information on the common problems of healthy homes in the context of architectural design deficiencies. Especially because determining the status of a healthy house is particularly challenging if the design is poor.

Qualitative methods, i.e. interviews, site visits and graphic elicitation diagramming were used in two different stages of data collection. They were then analysed using thematic analysis.

The findings show that the architectural elements can have positive or negative effects on the health and safe environments. The quantity of doors and the use of transparent glass have largely contributed to the thermal transmission and increased indoor temperatures. The roof aluminium sheets and absence of vents inhibited indoor heat loss. This has led to discomfort and overuse of air-conditioning units, particularly during the COVID-19 pandemic where most households stayed/worked from home. The inappropriate height of the ceiling and roof made it challenging for maintenance purpose, reducing safety levels, which could result in physical injuries.

The concept of healthy homes is not new. Studies have been conducted in Western countries and in the field of healthcare. However, there is lack of study in built environment particularly in developing countries and inadequate inter-disciplinary and empirical research to connect the healthcare field. The pervasive and recurring design deficiencies in the construction industry remain a source of unhealthy homes, which must be addressed. Future investigations are necessary to expand the conclusions that can be drawn from this paper for health equity within the society and nation.

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

Several ideas exist about social justice and how inequalities can be tackled to help families and children in poverty. The Coalition government released the UK’s first Child Poverty Strategy in 2011. Pervaded by neoliberal ideology, the strategy mentions “empowering” pre-school services and practitioners within the childcare market “to do more for the most disadvantaged” (Department for Work and Pensions (DWP) and Department for Education (DfE) 2011, p. 35). The purpose of this paper is to bring to light how Early Childhood Education and Care (ECEC) practitioners across England have engaged with policy discussions and adopted expectations concerning their place in addressing child poverty.

Using a phenomenological qualitative research design the paper draws upon 30 interviews with pre-school practitioners in three geographic areas of England. All interviewees worked with families and children in poverty and were senior ECEC practitioners within their pre-school settings.

Many interviewees shared the Coalition’s construction of child poverty as a problem of “troubled” parenting. These views pervaded their interaction with parents and intersected with the regulatory influence of “policy technologies” to influence their practice within a context of austerity cuts. This limited practitioners’ poverty sensitivity and their promotion of social justice. Therefore this paper concludes by critiquing the contribution which ECEC practitioners can make to addressing child poverty.

The findings suggest there may be a need for poverty proofing toolkits in the pre-school sector.

This paper provides a rare insight into how pre-school practitioners have engaged with, adopted and adapted assumptions about their role within policy discussion over child poverty and the promotion of social justice.

The purpose of this paper is to test how framing of CSR messages, based on a value-theoretical framework, impacts consumer perception of the CSR message.

Quantitative study in the form of an online survey strongly inspired by classical experimental design.

Findings demonstrate that explicit communication of CSR framed as a corporate competence, and to some extent also as something personally relevant to the receivers, positively impacts evaluations of CSR messages and the companies behind them.

Findings indicate that CSR messages could increasingly emphasize corporate competence with a lesser focus on moral ideas and commitments, and that framing strategies can be effective in creating CSR messages that will be positively evaluated by young consumers.

This study contributes by providing new insights into how value-based framing of CSR messages can increase credibility and relevance and thus help facilitate the complicated task of communicating CSR by way of suggesting a new CSR communication strategy framework.

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.