What is it about?

This research methods paper seeks to introduce new techniques for collecting and analyzing evidences from the field study in order to build credible explanations, which in turn, help develop new theories within the discipline of management accounting and control systems. Acclaimed as contributing to both practical knowledge and theory, qualitative research methods hold considerable potential for future researchers.

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Why is it important?

New methods to describe the power of qualitative methodology.

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This page is a summary of: Theory development in qualitative management control: revisiting the roles of triangulation and generalization, Accounting Auditing & Accountability Journal, December 2020, Emerald,
DOI: 10.1108/aaaj-09-2019-4177.
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