HOME | CHECKOUT | ABOUT | FAQ | CONTACT US |
 
Welcome Guest [create an account] or log-in:
email
password

Chapter 5 Data and Case Study Research in Accounting and Finance

DOI: 10.23912/978-1-910158-88-3-3238

ISBN: 978-1-910158-88-3

Published: September 2016

Component type: chapter

Published in: Research Methods for Accounting and Finance

Parent DOI: 10.23912/978-1-910158-88-3-3090

10.23912/978-1-910158-88-3-3238

Abstract

This chapter represents the first stage in the gathering of data for research projects and introduces some of the factors that influence the choice of data collection methods. Different areas of accounting and finance research have different traditions for conducting research, which will have a direct impact on the researcher’s choice of data collection method. The chapter then proceeds with case study approach to collecting data, an approach that utilises a wide range of data sources and techniques. The chapter discusses the strength, difficulties and practicalities of using that approach in a research project.

Sample content

Click here to download PDF

Contributors

  • Roza Sagitova, Heriot-Watt University (Author)
  • Darren Jubb, Heriot-Watt University (Author)
  • Anees Farrukh, Heriot-Watt University (Author) http://orcid.org/0000-0001-8116-4717
  • Angeliki Papachroni, Heriot-Watt University (Author)
  • Sean Lochrie, Heriot-Watt University (Author)

For the source title:

Cite as

Sagitova, Jubb, Farrukh, Papachroni & Lochrie, 2016

Sagitova, R., Jubb, D., Farrukh, A., Papachroni, A. & Lochrie, S. (2016) "Chapter 5 Data and Case Study Research in Accounting and Finance" In: Paterson, A., Leung, D., Jackson, W.(., MacIntosh, R. & O'Gorman, K.D. (ed) . Oxford: Goodfellow Publishers http://dx.doi.org/10.23912/978-1-910158-88-3-3238

References

Berg, B. L., & Lune, H. (2013) Qualitative Research Methods for the Social Sciences, 8th ed., Harlow, Essex, England: Pearson.

Blaikie, N. (2000) Designing Social Research, Cambridge: Polity Press.

Boyns, T. (1998). Budgets and budgetary control in British businesses to c.1945. Accounting, Business & Financial History, 8(3), 261–301. https://doi.org/10.1080/095852098330413

Cooper, D. J. & Morgan, W. (2008). Case Study Research in Accounting. Accounting Horizons, 22(2), 159-178. https://doi.org/10.2308/acch.2008.22.2.159

Denzin, N. (1978) The Research Act: a Theoretical Introduction to Research Methods, New York: McGraw-Hill.

De Vaus, D. (2001), Research Design in Social Research, London: Sage Publications Limited.

Duffie, D., Pedersen, L. H. & Singleton, K. J. (2003). Modeling sovereign yield spreads: A case study of Russian debt. Journal of Finance, 58 (1), 119-159. https://doi.org/10.1111/1540-6261.00520

Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532-550.

Esty, B. C. (2001). Structuring Loan Syndicates: A case study of the Hong Kong Disneyland Project Loan. Journal of Applied Corporate Finance, 14(3), 80-95. https://doi.org/10.1111/j.1745-6622.2001.tb00440.x

Ghauri, P. N., & Grønhaug, K. (2005) Research Methods in Business Studies: A Practical Guide, London: Pearson Education.

Gillham, B. (2001) Case Study Research Methods, London: Continuum.

Guba, E. G. & Lincoln, Y. S. (1994) 'Competing paradigms in qualitative research', in Denzin, N.K. & Lincoln, Y. S., ed., Handbook of qualitative research. Thousand Oaks: Sage Publications Limited, 105-117.

Holland, J. B., & Doran, P. (1998). Financial institutions, private acquisitions of corporate information, and fund management. European Journal of Finance, 4(2), 129-155. https://doi.org/10.1080/135184798337353

Jackson, W. J., Paterson, A. S., Pong, C. M. & Scarparo, S. (2014). Cash limits, hospital prescribing and shrinking medical jurisdiction. Financial Accountability & Management, 30(4), 403-429. https://doi.org/10.1111/faam.12042

Kaplan, R. S. & Norton, D. P. (1992). The Balanced Scorecard – measures that drive performance. Harvard Business Review, 69(1), 71-79.

Kunz, J. (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27-46. https://doi.org/10.1016/j.mar.2015.01.003

Larrinaga-González, C. & Bebbington, J. (2001). Accounting change or institutional appropriation? – A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12, 269-292. https://doi.org/10.1006/cpac.2000.0433

Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis: An Expanded Sourcebook. London: Sage Publications Limited.

Mills, R. W. (2005). Assessing growth rstimates in IPO valuations – A case study. Journal of Applied Corporate Finance, 17(1), 73-78. https://doi.org/10.1111/j.1745-6622.2005.021_1.x

O'Dwyer, B. (2005). The construction of a social account: a case study in an overseas aid agency. Accounting, Organizations and Society, 30, 279-296. https://doi.org/10.1016/j.aos.2004.01.001

Otley, D. T. & Berry, A. J. (1998). Case study research in management accounting and control. Accounting Education, 7, 105-127.

Ryan, B., Scapens, R. W. & Theobald, M. (2002) Research Method and Methodology in Finance and Accounting, 2d ed., London: Thomson Learning.

Scapens, R. W. & Roberts, J. (1993). Accounting and control: a case study of resistance to accounting change. Management Accounting Research, 4, 1-32. https://doi.org/10.1006/mare.1993.1001

Smith, M. (1994). Benchmarking in practice: Some Australian evidence. Managerial Auditing Journal, 9(3), 11-16. https://doi.org/10.1108/02686909410056347

Smith, M. (2015) Research Methods in Accounting, 3d ed., London: Sage Publications Limited.

Spence, L. J. & Rinaldi, L. (2014). Governmentality in accounting and accountability: A case study of embedding sustainability in supply chain. Accounting, Organizations and Society, 39, 433-452. https://doi.org/10.1016/j.aos.2012.03.003

Stake, R. E. (1995) The Art of Case Study Research, London: Sage Publications Limited.

Walker, R. G. & Robinson, S. P. (1994). Related Party Transactions: A Case Study of Inter-Organizational Conflict Over the 'Development' of Disclosure Rules. ABACUS, 30(1), 18-43. https://doi.org/10.1111/j.1467-6281.1994.tb00340.x

Yin, R. K. (2009) Case Study Research: Design and Methods, 3d ed., London: Sage Publications Limited.

Yin, R. K. (2011) Qualitative Research from Start to Finish, New York: The Guilford Press.

Available

Published in Research Methods for Accounting and Finance

Paperback format [Details] Available as an inspection copyPrice: £37.99Copies / Delivery by post
Terms and conditions of purchase | Privacy policy