Methodology, method and meaning in field research: Intensive versus extensive research styles in management accounting

Abstract

The paper aims to contribute to the fast growing literature on field research in management accounting. The emphasis is on the form and nature of case and field research and the problematic nature of terminology. Particular emphasis is given to the complex and interrelated issues of the methodology and method choice. Despite over two decades having passed since the appearance of the Burrell and Morgan matrix there still appears to be considerable confusion in the accounting literature over what role methodology plays in the research act. Those writers who took advantage of the more liberal interpretation of methodology choice following “Paradigms” have had a significant impact on the accounting literature and research agenda. But this has produced some unsolved problems of terminology and theoretical perspective which this paper seeks to address. The paper concludes that a broad definition of methodology/method along the intensive/extensive dualism may be appropriate to field and case research in management accounting. It is argued that clarification of such issues will be of benefit to researchers in deciding on the closely linked question of method, methodology and the selection of the research question.