Doing Quantitative Field Research in Management Accounting

47 Pages Posted: 2 Nov 2005

See all articles by Shannon W. Anderson

Shannon W. Anderson

University of California, Davis - Graduate School of Management

Sally K. Widener

Clemson University

Date Written: October 2005

Abstract

This chapter provides practical guidance to management accounting researchers on the design and execution of field studies that use quantitative data analysis to test or build theory. We discuss common purposes for conducting field research and provide a brief overview of the accomplishments and failings of recent field research in management accounting. We then turn to the "doing" of quantitative field research, discussing practical considerations related to the role of theory; site election; and data identification, collection and preparation. Finally, we reflect on how field research practices may be amended to address some of the criticisms of prior field research.

Keywords: Field research, methods, quantitative analysis, field studies, management accounting education

JEL Classification: M40, M46, C80, C00

Suggested Citation

Anderson, Shannon W. and Widener, Sally K., Doing Quantitative Field Research in Management Accounting (October 2005). Available at SSRN: https://ssrn.com/abstract=833124 or http://dx.doi.org/10.2139/ssrn.833124

Shannon W. Anderson (Contact Author)

University of California, Davis - Graduate School of Management ( email )

One Shields Avenue
Davis, CA 95616
United States

Sally K. Widener

Clemson University ( email )

Clemson, SC 29634
United States

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