Researching management accounting practice: The role of case study methods

Scapens, Robert W.

doi:10.1016/0890-8389(90)90008-6

Cited by 622 publications

(496 citation statements)

References 6 publications

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“…They found that the published work of organizational studies scholars consists not only of the presentation of data and does not only array 'facts' and evidence logically but weaves persuasive practices into texts, even as the authors structure the coherence of the intertextual fields. Other fields also have noted the increased utilization of qualitative case methods such as management accounting (Scapens, 1990), strategic management (Hoskisson, Hitt, Wan, & Yiu, 1999), marketing (Easton, 2010, international political economy (Odell, 2001), SME firms (Chetty, 1996;Perren & Ram, 2004), logistics (Ellram, 1996) and operations management (Meredith, 1998). More recently in the field of entrepreneurship and small business, a study by Henry and Foss (2015) found a limited number of studies that use qualitative case methods and this had been applied across a variety of contexts such as family business, entrepreneurial networking and innovation.…”

Section: Qualitative Case Methods Research Studies In Other Research mentioning

confidence: 99%

A review of qualitative case methods trends and themes used in technology transfer research

2016

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The focus of this paper is to review the qualitative case methods that have been used in technology transfer research over the last 20 years from 1996 to 2015. Qualitative case methods allow for more in-depth analyses and provide the opportunity to place research into a certain context due to the selection of e.g. specific sectors, institutions, countries, etc. Using a systematic literature review of five of the top journals in the field of technology transfer research, namely Journal of Technology Transfer, Research Policy, Science and Public Policy, R&D Management and Technovation, it yielded 107 articles using the search terms: "Technology Transfer" AND ("Case Study" OR "Case Method" OR "Qualitative"). Our findings found a clustering of themes using qualitative case methods around technology transfer mechanisms and TTOs, academic entrepreneurship, university-industry collaboration, commercialization as well as R&D and firm knowledge transfer. We also identify trends in case method technology transfer research with respect to authorship, location of papers, sectoral contexts, data collection, numbers of cases and data analysis software. We conclude our paper discussing the implications of trends and themes and suggest that researchers need to reflect on used terminology to describe qualitative case methods and their utilization. We conclude by postulating a to advance technology transfer researcher further there is a need for more plurality of data collection methods for qualitative case methods research.

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Section: Qualitative Case Methods Research Studies In Other Research mentioning

confidence: 99%

A review of qualitative case methods trends and themes used in technology transfer research

2016

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“…13, No. 1; understand what happens instead of what ought to happen (Scapens, 1990) in a specific context.…”

Section: Methodsmentioning

confidence: 99%

“…In particular, we focus on a single case study through an explanatory case study following four prescribed steps (Scapens, 1990): preparation (the choice of the case to analyse), collecting and assessing evidence, identifying and explaining patterns, report and conclusions evaluating the analysis retrospectively of the change process over 10 years. We analysed the municipality of Rome because it has been selected due to evidence of serious troubles in terms of financial sustainability and its efforts in planning to lower the financial debts notwithstanding Rome not being considered structurally distressed according to the parameters set out by the Italian Ministry of Interior on the basis of the TUEL (art.…”

Section: Rebalancing the Debtmentioning

confidence: 99%

“…The analysis is conducted through an explanatory case study in order to understand and to explain the reasons (Scapens, 1990) for management practices in a condition of financial distress. The methodology provides four steps: (i) preparation (looking for information); (ii) collecting and assessing evidence (collecting financial reports); (iii) identifying and explaining patterns (themes and patterns have emerged with the link the various themes and issues); (iv) report and conclusions.…”

Section: Introductionmentioning

confidence: 99%

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How to Improve the Financial Conditions of Local Governments in a Period of Crisis: An Explanatory Case Study

Lucianelli¹,

Citro²,

Santis³

et al. 2017

IJBM

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The context of austerity and crisis in the local governments has focused on looking for a solution to avoid the distress while also improving financial health. Therefore, a system to monitor the financial situation of local authorities is needed in order to understand what the governments' proceeding to manage the crisis are. This paper aims to analyse the financial distress in the municipality of Rome to evaluate the processes that occur inside the "black box" of the organizational, institutional and strategic implementation of the reorganization practices and routines, also highlighting what are the indicators of the financial conditions that fall into either a positive or negative area so as to implement adequate planning. The analysis is conducted through an explanatory case study to understand and to explain the reasons for management practices in a condition of financial distress. The main finding shows that the case of Rome represents a good example of the financial resilience through a combination of capacities and reactions such as management of slack resources and income generation.

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“…A case study approach is recommended to investigate the value creation with sustainability (Reed 2001 ). Thus, the descriptive case study approach (Scapens 1990 ;Jupp 2006 ) was employed with two chemical companies. This enabled us to investigate the phenomenon of value creation with sustainability, especially LCA, in real-life contexts.…”

Section: Methodsmentioning

confidence: 99%

Sustainable Value Creation with Life Cycle Management

Manda

Bosch

Worrell

2015

LCA Compendium – The Complete World of Life Cycle Assessment

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Life cycle management has gained traction in the last decades. However, even today it is not yet implemented in all companies due to lack of the connection between sustainability and value creation. In fact, managers are pressed to deliver value, and their performance is measured on how well they deliver the value. In this chapter the authors contribute to bridging the gap between sustainability science and business management by application of life cycle assessment (LCA) in corporate sustainability and aligning it with business activities/functions and value creation. They illustrate the context of corporations, sustainable value creation opportunities and the role of different business functions in integrating sustainability in the core business. Two cases demonstrate how business functions can use LCA-based insights for business decisions and how they are directly connected with value creation opportunities.

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Researching management accounting practice: The role of case study methods

Cited by 622 publications

References 6 publications

A review of qualitative case methods trends and themes used in technology transfer research

A review of qualitative case methods trends and themes used in technology transfer research

How to Improve the Financial Conditions of Local Governments in a Period of Crisis: An Explanatory Case Study

Sustainable Value Creation with Life Cycle Management

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