Question

1. Illustrate the importance of qualitative research in theory development for management accounting? (20 Marks question)

Answer 1

First, qualitative research takes us beyond a narrow and functionalist view of the management accounting phenomenon, which we call here the textbook view.
Second, qualitative research protects us against a scientific imperialism that reduces management accounting to an issue of mere economic choice; this we call the economics view. Third, qualitative research critically scrutinizes normative prescriptions for
improving management accounting, which can be labeled the consultancy view.