The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods

570 Pages·2004·4.012 MB·English

by  Christopher Humphrey, Bill H.K. Lee

THE REAL LIFE GUIDE TO ACCOUNTING
RESEARCH
A BEHIND-THE-SCENES VIEW OF USING QUALITATIVE
RESEARCH METHODS
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THE REAL LIFE GUIDE TO
ACCOUNTING RESEARCH
A BEHIND-THE-SCENES VIEW OF USING
QUALITATIVE RESEARCH METHODS
EDITED BY
CHRISTOPHER HUMPHREY
Manchester School of Accounting & Finance, University Manchester, UK
BILL LEE
Sheffield University Management School, Sheffield, UK
2004
Amsterdam – Boston – Heidelberg – London – New York – Oxford
Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo
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Dedication
Thank you to those people whose lives were affected by us ‘having to work’ on this
book, to those who came along during its preparation and changed our lives in
wonderful ways and to those whose memories will always remain fond ones.
To Kendra, Cameron, Jacqueline, Cathy and the memories of Bob, Nell and Doreen.
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Acknowledgements
The idea for this book first originated from a qualitative research conference held in
Portsmouth in 1996. Sheena Murdoch and Bernard Williams played an important role
in the conception of that conference. The conference was only able to take place because
of the financial support provided by the Institute of Chartered Accountants in England
and Wales (ICAEW) and the determination of the, then, secretary of the research board
of the ICAEW, Des Wright. A number of people — Michelle Brooks, Mike Page, John
Prescott and Pippa Wilmer — helped with the organization of the conference. The
attendees at the conference gave initial impetus to the idea for this book, although some,
such as our former colleague Christine Flint, are no longer here to witness its
publication. The publishers and staff — particularly Sammye Haigh and Neil Boon —
merit our thanks for their faith in the idea and their advice when requested. Our biggest
debt, however, is to the authors — some of whom have remained with the idea of the
book since the conference and others who have subsequently agreed to fill in important
gaps — for contributing their chapters. We hope that the collection does justice to their
thoughts and efforts.
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Contents
Dedication v
Acknowledgements vi
Authors’ Biographies xiii
Introduction xxiii
Christopher Humphrey and Bill Lee
Section One: The Meaning of Research 1
1. The Search for Clues in Accounting History 5
Stephen P. Walker
2. Adventures in Social and Environmental Accounting and Auditing
Research: A Personal Reflection 23
David Owen
3. Using Case Studies in Finance Research 37
Greg Stoner and John Holland
4. Accounting and Auditing Research in the United States 57
Tom A. Lee
5. Forever Destined to be Extras in a Broadway Show? A Discussion on the
Status of National Accounting Research in an International Arena 73
María Antonia García-Benau and José Antonio Laínez-Gadea
6. ‘Nice Work’: Writing a Ph.D. Thesis in Accounting 95
Anne Loft
7. Learning to Balance: The Experience of an Overseas Ph.D. student in the
U.K. 119
Naoko Komori
Section Two: Managing the Research Process 137
8. Starting and Managing a European Union Funded Research Project 139
Frank Birkin