Validity and theoretical contribution of accounting research
Part of : Αρχείον οικονομικής ιστορίας ; Vol.XIX, No.1, 2007, pages 183-199
Issue:
Pages:
183-199
Author:
Abstract:
In accounting field works often the phenomena are poorly documented or do not rely on previous literature or prior empirical evidence. It is significant then to select research methods that fully comprehend the corresponding phenomena (external validity), rather than adopt methods that perform well in terms of internal validity. In these circumstances, theory building from case study research is particularly appropriate. Based on six fundamental bibliographic references, we classified accounting case/field studies/research. This article illustrates the similarities and differences between them and urgesresearchers to make efforts to clearly link the observations to a pre-existing body of knowledge.
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Subject (LC):
Keywords:
accounting theory and practice, case study, field research
Notes:
JEL classification: M41
