Insights into method triangulation and "paradigms" in interpretive management accounting research

被引:32
|
作者
Vaivio, Juhani [1 ]
Siren, Anna [1 ]
机构
[1] Aalto Univ Sch Econ, Helsinki, Finland
关键词
Paradigm; Triangulation; Methodology; Research methods; Interpretive management accounting research; EVERYDAY ACCOUNTANT; SCIENCE;
D O I
10.1016/j.mar.2010.03.001
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This paper seeks to develop our understanding of method triangulation and research paradigms in interpretive management accounting research. Relying on field illustrations, the paper provides insight into how method triangulation has actually been received within the Finnish management accounting research community. At present, talk can be distinguished from action in method triangulation. Relying further on this insight, the paper discusses the meaning of a "paradigm". It points out that for the individual scholar the paradigm is not necessarily a coherent, well-reflected philosophical standpoint. Instead, it represents a socio-political assemblage that suggests a "methodological identity" and provides "paradigmatic economies" for the self-interested academic. We also put forward a view on the future of method triangulation and paradigmatic detente more generally. (C) 2010 Elsevier Ltd. All rights reserved.
引用
收藏
页码:130 / 141
页数:12
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