Paradygmaty badawcze nauk społecznych a triangulacja metod badawczych w rachunkowości zarządczej

• Autorzy: Bożena Nadolna

Warianty tytułu

The Paradigms of Social Sciences and Triangulation of Research Methods in Management Accounting

• Języki publikacji: PL

Abstrakty

Celem artykułu jest przedstawienie poglądów na temat triangulacji metod badawczych w rachunkowości zarządczej. Artykuł składa się z trzech części. W pierwszej części omówiono wpływ paradygmatów nauk społecznych na paradygmaty rachunkowości zarządczej w kontekście stosowanych metod badawczych. Następnie wyjaśniono istotę i znaczenie triangulacji metod w badaniach rachunkowości zarządczej. Stanowiło to punkt wyjścia do oceny wad i zalet triangulacji metod badawczych przez pracowników wybranej uczelni przy tematach realizowanych w ramach grantów finansowanych przez Ministerstwo Nauki i Szkolnictwa Wyższego. (abstrakt oryginalny)

EN

This article presents the views on the relationship between social science research paradigms and triangulation methods in management accounting. The article consists of three parts. The first part discusses the impact of social science paradigms on applied research methods. Then the nature and importance of triangulation methods in management accounting research is explained. This provides a starting point for assessing the advantages and disadvantages of the use of research methods triangulation by staff of a selected university in projects carried out under grants funded by the Ministry of Science and Higher Education. (original abstract)

Słowa kluczowe

PL

Rachunkowość zarządcza; Metody badawcze; Metodologia rachunkowości

EN

Management accounting; Research methods; Accounting methodology

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2012
• Tom: 66
• Numer: nr 122
• Strony: 153--164

Twórcy

autor

Bożena Nadolna

• Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Bibliografia

• Ahrens T. (2008), Overcoming the subjective-objective divide in interpretative management accounting research, "Accounting, Organizations and Society", vol. 33.
• Burrell G., Morgan G. (1979), Sociological Paradigms and Organizational Analysis: Elements of the Sociology of Corporate Life, Heinemann, London.
• Denzin N.K.(1978), The Research Act. A Theoretical Introduction to Sociological Methods, 2nd ed., Mc Graw-Hill, New York.
• Ferreira L.D., Merchant, K.A. (1992), Field research in management accounting and control: a review and evaluation, "Accounting, Auditing and Accountability Journal", vol. 5, no. 4.
• Hopwood A. G. (2002), If only were simple solutions, but there aren't: some reflection on Zimmerman's critique of empirical management accounting research, "European Accounting Review", vol. 11, no. 4.
• Jick T.D. (1979), Mixing qualitative and quantitative methods: triangulation in action, "Administrative Science Quarterly", vol. 24 (December).
• Chua W.F. (1986), Radical developments in accounting thought, "Accounting Review", vol. LXI, no. 4 (October).
• Chua W.F., Manama H. (2012), On theory as a "deliverable" and its relevance in "policy" arenas", "Critical Perspectives on Accounting", vol. 23.
• Ittner C, Larcker D. (2001), Assessing empirical research in management accounting, "Journal of Accounting and Economics", vol. 32.
• Kakkuri-Knuuttila M.L., Lukka K., Kuorikoski J. (2008), Straddling between paradigms: a naturalistic philosophical case study on interpretative research in management accounting, "Accounting, Organizations and Society", vol. 33.
• Modell S. (2005), Triangulations between case study and survey methods in management accounting research, "Management Accounting Research", vol. 16.
• Modell S. (2009), In defence of triangulations: a critical realist approach to mixed methods research in management accounting, "Management Accounting Research", vol. 20.
• Modell S. (2010), Bridging the paradigm divide in management accounting research: The role of mixed methods approaches, "Management Accounting Research", vol. 21.
• Malmi T. (2010), Reflections on paradigms in action in accounting research, "Management Accounting Research", vol. 21.
• Lukka K. (2010), The roles and effects of paradigms in accounting research, "Management Accounting Research", vol. 21.
• Lukka K., Mouritsen J. (2002), Homogeneity or heterogeneity of research in management accounting?, "European Accounting Review", vol. 11, no. 4.
• Sulkowski Ł. (2009), Paradygmaty nauk społecznych w zarządzaniu zasobami ludzkimi, "Zarządzanie Zasobami Ludzkimi", nr 6 (71).
• Shermer M. (1977), In Darwin 's Shadow, Oxford University Press.
• Szychta A. (1997), Paradygmaty rachunkowości zarządczej, "Zeszyty Teoretyczne Rady Naukowej", nr 41, SKwP, Warszawa.
• Vaivo K.J., Siren A. (2010) Insight into method triangulation and "paradigms" in interpretive management accounting research, "Management Accounting Research", vol. 21.
• Watts R.L., Zimmerman J.L. (1990), Positive accounting theory. A ten year perspective, "Accounting Review", vol. 65, no. 1, s. 131-156.
• Weber R. (2004), The Rhetoric of positivism versus interpretivism: a personal view, "MIS Quarterly", vol. 28, no. 1.
• Willmott H. (1993), Breaking, the paradigm mentality, "Organization Studies", vol. 14, no. 5.
• Zimmerman J.L. (2001), Conjectures regarding empirical management accounting research. "Journal of Accounting and Economics", vol. 32, s. 411-427.