Search results
1 – 10 of over 2000This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides…
Abstract
Purpose
This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process.
Design/methodology/approach
This paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process.
Findings
The “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed.
Practical implications
The paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research.
Originality/value
There are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.
Details
Keywords
Helle Munkholm Davidsen and Christina Højlund
The purpose of this article is to describe the similarities between abductive reasoning and entrepreneurial learning processes in order to contribute to the conceptual…
Abstract
Purpose
The purpose of this article is to describe the similarities between abductive reasoning and entrepreneurial learning processes in order to contribute to the conceptual understanding of learning as an entrepreneurial process in itself.
Design/methodology/approach
The research is theoretically rooted in a conceptual development of the understanding of entrepreneurial learning processes as abductive reasoning inspired by the philosopher Charles Sanders Peirce. The theoretical explication of the connection between entrepreneurial learning processes and abductive reasoning is additionally illustrated by a hypotheses-based didactic model, developed by the authors to scaffold abducting reasoning into learning processes.
Findings
The authors found in the theoretical investigation of abductive reasoning a conceptualisation of entrepreneurial learning processes that connects entrepreneurial learning processes to basic cognitive human competences, and the authors found that key concepts in entrepreneurship, such as hunches and experiments, can be understood in a broader philosophical framework as basic cognitive competences.
Practical implications
The authors exemplify how abductive reasoning can be used in practice through a hypothesis-based didactic approach designed as a loop model.
Originality/value
The authors have discovered that abduction is closely related to entrepreneurship and can be a central conceptual link in understanding the relationship between entrepreneurship and learning. The athors also believe that Peirce's concept of abduction can contribute to the philosophical understanding of entrepreneurship as another name for a constant rethinking of the world.
Details
Keywords
Jeff Gold, John Walton, Peter Cureton and Lisa Anderson
The purpose of this paper is to argue that abductive reasoning is a typical but usually unrecognised process used by HRD scholars and practitioners alike.
Abstract
Purpose
The purpose of this paper is to argue that abductive reasoning is a typical but usually unrecognised process used by HRD scholars and practitioners alike.
Design/methodology/approach
This is a conceptual paper that explores recent criticism of traditional views of theory‐building, based on the privileging of scientific theorising, which has led to a relevance gap between scholars and practitioners. The work of Charles Sanders Peirce and the varieties of an abductive reasoning process are considered.
Findings
Abductive reasoning, which precedes induction and deduction, provide a potential connection with HRD practitioners who face difficult problems. Two types of abductive reasoning are explored – existential and analogic. Both offer possibilities for theorising with HRD practitioners. A range of methods for allowing abduction to become more evident with practitioners are presented. The authors consider how abduction can be used in engaged and participative research strategies.
Research limitations/implications
While this is a conceptual paper, it does suggest implications for engagement and participation in theorising with HRD practitioners.
Practical implications
Abductive reasoning adds to the repertoire of HRD scholars and practitioners.
Originality/value
The paper elucidates the value of abductive reasoning and points to how it can become an integral element of theory building in HRD.
Details
Keywords
Bankole Awuzie and Peter McDermott
Qualitative researchers are often confronted with a dilemma of selecting an appropriate approach within which to situate their research. This has led to successive attempts by…
Abstract
Purpose
Qualitative researchers are often confronted with a dilemma of selecting an appropriate approach within which to situate their research. This has led to successive attempts by qualitative researchers in the built environment (BE) to combine two dominant approaches – deductive and inductive; in the conduct of their inquiry. Such attempts can be traced to the poor comprehension of the abductive approach. The purpose of this paper is to elucidate the principles of the abductive approach and illustrate its applicability within the context of BE qualitative research.
Design/methodology/approach
In this study, an illustrative case study is used to depict the usefulness of the abductive approach in BE research. The case relied upon is a recently completed study of an infrastructure delivery system and an assessment of the system’s ability to deliver on socio-economic sustainability objectives.
Findings
It was established that extant theories, particularly those with a history of provenance, could be used as a basis for the development of testable propositions for assessing certain phenomena, qualitatively. However, the manner in which these propositions are utilised under an abductive approach is pivotal to the generation of credible findings.
Research limitations/implications
It is expected that the findings of this paper would create awareness among researchers on the relevance of an abductive approach to qualitative research.
Originality/value
This study makes an authentic contribution towards resolving the challenge confronting qualitative researchers within the BE discipline as it pertains to selecting between deductive and inductive approaches. In this case, an abductive approach is suggested and its modalities shown through a comprehensive study.
Details
Keywords
Karen M. Spens and Gyöngyi Kovács
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
The paper provides a framework and guidelines to researchers for explicitly discussing the research approach used in logistics articles.
Originality/value
The paper provides an overview of the research approaches used in logistics research.
Details
Keywords
The chapter discusses abductive thematic analysis as an innovative qualitative methodology in hospitality and tourism research. The novelty of the abductive approach is to combine…
Abstract
The chapter discusses abductive thematic analysis as an innovative qualitative methodology in hospitality and tourism research. The novelty of the abductive approach is to combine the power of both deductive and inductive reasoning: it is possible to initiate the research starting from an existing theoretical, without renouncing to a creative phase where the researcher interprets the phenomenon beyond the words utilized and theorizes dependencies between concepts. The chapter further presents a case study to illustrate how abductive thematic analysis can be applied to study small hospitality and tourism businesses. The chapter further highlights the benefits of adapting thematic analysis to abductive reasoning, which is a paradigmatic position thus adding rigor to hospitality and tourism. The chapter finally highlights future avenues for development of methodology research toward adding further rigor to this novel methodology.
Details
Keywords
Suvi Nenonen, Roderick J. Brodie, Kaj Storbacka and Linda D. Peters
The aim of the paper is to address the widening theory-praxis gap in marketing. The authors propose that one viable solution to this challenge is involving practitioners in…
Abstract
Purpose
The aim of the paper is to address the widening theory-praxis gap in marketing. The authors propose that one viable solution to this challenge is involving practitioners in research processes as active, reflective and empowered participants. Most extant discussions addressing the inclusion of managers as partners in theorizing restrain themselves to an “if” question, arguing whether or not it is possible to create sufficiently rigorous knowledge in collaboration with practitioners. This leaves the “how” question unanswered, i.e. how should such gap-bridging research be conducted in practice.
Design/methodology/approach
Based on a literature review of collaborative theorizing processes, the authors develop a conceptual framework highlighting the main research design decisions when theorizing with managers. The use of the framework is illustrated with four research program examples.
Findings
Most accounts of theorizing with managers use – explicitly or implicitly – abduction as the main mode of inference. In addition to this philosophical commonality, our literature review identified 12 themes that should be considered when designing collaborative research processes. The four illustrative examples indicate that theorizing with managers is an effective way of producing and socializing both academically sound and managerially relevant knowledge. On the other hand, collaborative theorizing processes are time-consuming and studies using abductive reasoning may be more challenging to publish in top-tier journals.
Originality/value
This paper makes two contributions. First, the authors go beyond the extensive academic literature which provides a plethora of explanations and ideas for potential remedies for bridging the theory-praxis gap by offering a detailed description how one particular solution, theorizing with managers, unfolds in practice. Second, the authors ground collaborative theorizing processes in the philosophy of science and put abduction forward as a common nominator for such studies.
Details
Keywords
Roderick J. Brodie and Linda D. Peters
For service research to develop as an applied social science there is the need to refresh the process of theorizing so it focuses not only on increasing new academic knowledge but…
Abstract
Purpose
For service research to develop as an applied social science there is the need to refresh the process of theorizing so it focuses not only on increasing new academic knowledge but also on knowledge that is managerially relevant. This paper aims to provide guidelines to achieve this.
Design/methodology/approach
A theorizing process that integrates general theoretic perspectives and contextual research to develop midrange theory is developed. The process is based on the philosophical foundations of pragmatism and abductive reasoning, which has the origins in the 1950s when the management sciences were being established.
Findings
A recent research stream that develops midrange theory about customer and actor engagement is used to illustrate the theorizing process.
Practical implications
Practicing managers, customers and other stakeholders in a service system use theory, so there is a need to focus on how theory is used in specific service contexts and how this research leads to academic knowledge that is managerially relevant. Thus, as applied social science, service research needs to explicitly focus on bridging the theory–praxis gap with midrange theory by incorporating a general theoretic perspective and contextual research.
Originality/value
The contribution comes from providing a broader framework to guide the theorizing process that integrates general theoretic perspectives and applied research to develop midrange theory. While general theories operate at the most abstract level of conceptualization, midrange theories are context-specific and applied theory (theories-in-use) is embedded in empirical research.
Details
Keywords
The purpose of this study is to convey lessons learned from a long-term research project and present a coherent approach for researching relevant areas, ranging from ontology to…
Abstract
Purpose
The purpose of this study is to convey lessons learned from a long-term research project and present a coherent approach for researching relevant areas, ranging from ontology to quality.
Design/methodology/approach
A PhD process is used as a case to present conceptual ideas on performing research in logistics/supply chain management (SCM).
Findings
The research integrates different views on knowledge and the world and how to perform research in logistics/SCM. Models explaining micro and macro abduction, and the relationship between research, the context and researcher subjectivity are suggested.
Research limitations/implications
Knowledge on why and how critical realism can be used in logistics/SCM research is advanced. Abduction is presented as a micro/macro process, which should not have any specific “finish line”, and is supported with both ontological and epistemological arguments.
Practical implications
Research in logistics/SCM can be improved by connecting different aspects of viewing and creating knowledge. Reflecting on how exactly a publication is related to a project, researchers can better describe how they contribute to knowledge creation, and also understand the relationship between micro and macro abduction.
Originality/value
Through presenting an approach to knowledge creation in the context of a PhD thesis, this research distinguishes itself in a field with a growing need to define its own views of the world and of knowledge. The paper advances current understanding of knowledge creation in logistics/SCM, expanding on earlier models and presenting a broader view of the research process and the associated dilemmas. The paper also contains novel considerations of the differences between publication types and how these affect the presentation of the research.
Details
Keywords
Erno Salmela and Janne Huiskonen
The purpose of this paper is to promote decision-making structures between the customer and the supplier in a highly uncertain environment. This phenomenon of demand-supply chain…
Abstract
Purpose
The purpose of this paper is to promote decision-making structures between the customer and the supplier in a highly uncertain environment. This phenomenon of demand-supply chain synchronisation includes sharing of high-quality and timely demand and supply information in order to improve the quality and speed of decision-making.
Design/methodology/approach
The study was carried out as an abductive case study, which started from empirical observations that did not match the prior theoretical framework. Through abductive reasoning and empirical experiments, the prior framework was extended to a new synchronisation model and tools that better accommodate the observed need.
Findings
A new co-innovation toolbox was developed to create common understanding of demand-supply chain synchronisation between the customer and the supplier. The toolbox includes Demand Visibility Point-Demand Penetration Point, Supply Visibility Point–Supply Penetration Point and Integrative Synchronisation tools.
Research limitations/implications
The study extends the current models and tools of demand-supply chain synchronisation. With the new toolbox, the development needs of decision-making structures can be identified more comprehensively than with the current tools.
Practical implications
The developed visual toolbox helps partners create a common understanding of problems and development possibilities in demand-supply chain synchronisation in a highly uncertain environment. Common understanding is a starting point for changing decision-making structures to improve the overall performance of a demand-supply chain.
Originality/value
The new toolbox is both more comprehensive and more detailed than the previous tools.
Details