Management accounting research : guidelines for using a hybrid of the grounded theory and case study approaches

• Autorzy: Swanepoel Matthys Johannes

Identyfikatory

DOI

10.17512/pjms.2019.19.1.33

Warianty tytułu

PL

Badania rachunkowości zarządczej : wytyczne dotyczące korzystania z mieszanki ugruntowanej teorii i podejścia studium przypadku

• Języki publikacji: EN

Abstrakty

EN

In an ever changing business environment it is necessary for management accounting scholars, researchers and practitioners to be able to comprehend and facilitate change. The ability to constantly change research approaches to be appropriate to the research project is important for success. Research indicates that grounded theory and case study are two approaches that can be used in management accounting research. However, rarely used in management accounting research, it has the potential to contribute at all levels of management accounting research. The paper provides an individual account of using this approach. The purpose of this study was to provide guidelines for using a hybrid of grounded theory and case study methodologies in management accounting research.

PL

W ciągle zmieniającym się środowisku biznesowym konieczne jest, aby naukowcy z dziedziny rachunkowości zarządczej, badacze i praktycy byli w stanie zrozumieć i ułatwić zmianę. Zdolność do ciągłej zmiany podejść badawczych w celu dostosowania ich do projektu badawczego jest bardzo ważna dla sukcesu. Badania wskazują, że ugruntowana teoria i studium przypadku to dwa podejścia, które można zastosować w badaniach rachunkowości zarządczej. Jednak rzadko stosowane w rachunkowości zarządczej badanie ma potencjał, aby przyczynić się do badań na wszystkich poziomach rachunkowości zarządczej. Artykuł przedstawia indywidualne podejście do stosowania tego podejścia. Celem tego badania było przedstawienie wytycznych dotyczących stosowania mieszanki ugruntowanej teorii i metodologii studium przypadku w badaniach rachunkowości zarządczej.

Słowa kluczowe

EN

management accounting; research methods; qualitative research; case study; grounded theory

PL

studium przypadku; ugruntowana teoria; rachunkowość zarządcza; badania rachunkowości zarządczej; badania jakościowe; metody badawcze

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2019
• Tom: Vol. 19, No. 1
• Strony: 433--444
• Opis fizyczny: Bibliogr. 53 poz.

Twórcy

autor

Swanepoel Matthys Johannes

• North-West University, South-Africa, Faculty of Economic and Management Sciences

Bibliografia

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).