تعداد نشریات | 25 |
تعداد شمارهها | 932 |
تعداد مقالات | 7,652 |
تعداد مشاهده مقاله | 12,494,521 |
تعداد دریافت فایل اصل مقاله | 8,885,865 |
تحقیقات کیفی در حسابداری مدیریت با تاکید بر مبانی فلسفی | ||
حسابداری و منافع اجتماعی | ||
مقاله 3، دوره 7، شماره 2 - شماره پیاپی 25، تیر 1396، صفحه 35-55 اصل مقاله (1.09 M) | ||
نوع مقاله: مقاله ترویجی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2017.11368.1185 | ||
نویسندگان | ||
اله کرم صالحی* 1؛ محمدعلی احمدی2؛ سمیرا هاشمی بلمیری3 | ||
1استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد مسجدسلیمان، مسجدسلیمان، ایران. | ||
2دانشجوی دکتری گروه حسابداری، دانشگاه آزاد اسلامی واحد اهواز، اهواز، ایران | ||
3دانشجوی کارشناسی ارشد گروه مدیریت بازرگانی، گرایش مالی، دانشگاه آزاد اسلامی واحد بین المللی خرمشهر- خلیج فارس، خرمشهر، ایران. | ||
چکیده | ||
چکیده دراین مقاله به نقش و اهمیت تحقیقات کیفی در حسابداری مدیریت پرداخته میشود. با تاکید بر مبانی فلسفی تحقیقات کیفی، در این تحقیق مباحث نظری و ادبیات روششناسی و همچنین برخی مطالعات میدانی در حوزه حسابداری مدیریت تشریح میگردد. مقاله با چشم انداز وسیعی بر تحقیقات میدانی و طرح دیدگاههای مختلف (آموزشی، اقتصادی و مشاورهای) نشان میدهد چگونه تحقیقات کیفی موجب گسترش و بهبود حسابداری مدیریت شده است. علاوه براین به چهار پارادایم تحقیقاتکیفی شامل اثباتگرا، واقعگرا، نقدگرا و ساختگرا و انواع تحقیقات کیفی شامل توصیفی، مثال زدنی، تجربی، اکتشافی و توجیهی و نمونههایی از مطالعات مربوطه در حوزه حسابداری مدیریت اشاره شده است. در حسابداری مدیریت انجام تحقیقات کیفی با مطالعه در مکان های مختلف، بصورت میدانی و با تکرار بین تئوری و دادهها صورت می گیرد، پس از آن نتایج استخراج و تفسیر میگردد. همچنین در این مقاله به برخی از مشکلات و موانع تحقیقات کیفی در حوزه حسابداری مدیریت پرداخته شد. | ||
کلیدواژهها | ||
تحقیقات کیفی؛ حسابداری مدیریت؛ دیدگاه آموزشی؛ اقتصادی و مشاورهای | ||
عنوان مقاله [English] | ||
Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations | ||
نویسندگان [English] | ||
Allahi Karame Salehi1؛ Mohammad Ali Ahmadi2؛ Samira Hashmi Bellmiry3 | ||
1Assistant Professor of Accounting, Islamic Azad University, Masjed-e-Soleiman Branch, Masjed Soleiman, Iran. | ||
2Ph.D Student, Accounting Department, Ahwaz Islamic Azad University, Ahvaz, Iran | ||
3Graduate Student, Department of Business Management, Financial Incentive, Islamic Azad University, Khorramshahr International University, Khorramshahr, Iran. | ||
چکیده [English] | ||
Abstract: In this paper, will be studied the role and importance of qualitative research. To emphasize on Philosophy fundamental of qualitative research, in this investigation, is discussed the theoretical pronouncements and methodological literature and some illustrative field studies in area of management accounting. The paper with broad panorama on field research and presenting of different views (the textbook, the economics and the consultancy), indicates how qualitative research is caused to development and improvement of management accounting. In addition to the four qualitative research paradigm include the positivism, realism, critical and constructivism and qualitative research types include descriptive, illustrative, experimental, exploratory and explanatory and examples of relevant studies in the field of management accounting is mentioned. Doing qualitative research in management accounting by studying in different places, as field and iteration between theory and data is made, then extracted and interpreted the results. The paper also specifies some of the problems and pitfalls in qualitative studies. | ||
کلیدواژهها [English] | ||
Qualitative research, Management accounting, Textbook, Economics and Consultancy views | ||
مراجع | ||
Abdel-Khalik, A. , Ajinkya, B. (2000). Translation by Namazi, M. , "Empirical Research in Accounting: A Methodological Viewpoint", First edition, Shiraz: Shiraz University publication. [in Persian]. Ahrens Thomas & Chapman Christopher S. (2006). "Doing qualitative fieldresearch in management accounting: Positioning data to contributeto theory" Sciencedirect, Accounting, Organizations and Society 31: 819–841 Anderson ,J. D. (2006). "Superintendent of school , Imperial COE Geneva", World Health Organization. Baxter, J. and Chua, W. F. (2003). "Alternative management accounting research – whence and whither", Accounting, Organizations and Society, Vol. 28, pp. 97-126. Burns, J. , Euske K. J. , Malina Mary A. (2014). "Debating Diversity in Management Accounting Research, in Marc J. Epstein , John Y. Lee (ed.) " Advances in Management Accounting (Advances in Management Accounting, Volume 24) Emerald Group Publishing Limited, pp. 39 – 59. Chapman, C. , (2008). "We are not alone: Qualitative management accounting research – rationale, pitfalls and potential", Qualitative Research in Accounting and Management, 5 (3) , 247-252. Chua, W. F. (1986). "Radical developments in accounting thought", The Accounting Review, LXI (4) , 601–631. Covaleski, M. A. , & Dirsmith, M. W. (1983). "Budgeting as a means for control and loose coupling". Accounting, Organizations and Society, 8 (4) , 323–340. Danaei Fard, H. , Alvani. M. , & Azar, A. (2007). "Qualitative research methodology in management: Comprehensive approach". Second edition, Tehran: Safar Publication. [in Persian]. Delattre Miguel, Ocler Rodolphe, Moulette Pascal and Rymeyko Karine (2009). "Singularity of Qualitative Research: From Collecting Information to Producing Results" ,Tamara Journal, Vol 7 Issue 7. 3 (March) Dikolli, S. and Smith, M. (1996). "Implementing ABC: An Australian Feasibility Study", Australian Accounting Review, Vol. 6, No. 2, September, pp. 45–55. Guba, E. G. , Lincoln, Y. S, (1994). "Competing paradigms in qualitative research", Handbook of qualitative research, London CA: Sage. , Hopwood, A. G. , (2008). "Management accounting research in a changing world", Journal of Management Accounting Research, Vol. 20:. 3–13. Kaplan, R. S. (1986). "The role of empirical research in management accounting". Accounting, Organizations and Society, 11 (4/5) , 429–452. Kaplan, R. S. (1998). "Innovation action research: creating new management theory and practice", Journal of Management Accounting Research, 10, 89–118. Kaplan, R. S. and Norton, D. P. (1992). "The Balanced Scorecard – Measures Kasanen, E. , Lukka, K. , & Siitonen, A. (1993). "The constructive approach in management accounting research", Journal of Management Accounting Research, 5, 243–264. Keating, P. (1995). "A framework for classifying and evaluating the theoretical contributions of case research in management accounting", Journal of Management Accounting Research, Fall, pp. 66-86. khajavi, Shokrollah and Nazemi Amin (2007) , "searching Management Accounting Theory", Journal of Hesabras, No 37. [in Persian]. khodaverdi hassan (2008). "Qualitative research methodology ", political Rahavard , NO 21: 37. [in Persian]. Merchant, Kenneth A. and Van der Stede, Wim (2006). "Field-based research in accounting: accomplishments and prospects", Behavioral Research in Accounting, 18 (1). pp. 117-134. ISSN 1050-4753 Modell, S. , (2007). "Integrating Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach", Manchester Business School, University of Manchester. Nehaei S. and F. Saleh Mohammad Ali Nejad, F. (2005) , " comprehensive indexes to evaluate the validity and reliability of qualitative research within the framework of Realism paradigm", Journal of Farda Management, spring and summer, pp: 77-85. [in Persian]. Parker, L. , (2010). "Qualitative management accounting research: Assessing deliverables and relevance", Critical Perspectives on Accounting, 23, 54-70. Parker, Lee D. (2012). "Qualitative management accounting research: Assessing deliverables and relevance", Critical Perspectives on Accounting, 23: 54– 70 Peters, T. J. and Waterman, R. H. (1982). "In Search of Excellence: Lessons from America’s Best-run Companies", Harper & Row, New York. Polit D. F. and C. T. Back (2007). "Nursing Research: Principles and Methods", New Yourk , Edward Elgar. Rayan, R. , Scapens, R. w. and Theobald, M. (1992). "Research method and methodology in finance and accounting" , Academic press, London. P: 114 Sagafi Ali and Barzegar Ghodratollah (2012). "Management accounting research with an emphasis on qualitative research methods", Journal of Accounting and Auditing, Vol. 1 No 1: 4-19. [in Persian]. Scapens Robert W. (2004). "The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods", Elsevier Ltd. Smith Malcolm (2003). "Research methods in accounting" First published, SAGE Publications Ltd. Swierenga, R. J. , & Moncur, R. H. (1975). "Some effectsof participative budgeting on managerial behaviour". New York: National Association of Accountants. Tabibi, S. J. , Maleki, M. R. and Delgoshaei (2009). "Writing successful Theses, Dissertations, Research projects and Scientific articles", First edition, Tehran: Ferdos Publication. [Persian]. That Drive Performance’, Harvard Business Review, Jan. /Feb. , pp. 9–71. Vaivio Juhani (2008). "Qualitative management accounting research: rationale, pitfalls and potential" ,Emerald Group Publishing Limited 1176-6093, Vol. 5 No 1: 64-68. Watts, R. L. and Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall | ||
آمار تعداد مشاهده مقاله: 2,105 تعداد دریافت فایل اصل مقاله: 2,347 |