مقاله انگلیسی تحقیق مبتنی بر مصاحبه در حسابداری سال های 2000-2014

24 شهریور 1397 | 09:43

مقاله انگلیسی تحقیق مبتنی بر مصاحبه در حسابداری سال های 2000-2014
عنوان فارسی مقاله: تحقیق مبتنی بر مصاحبه در حسابداری سال های 2000-2014: هنجارهای غیر رسمی، ترجمه و لفظی
عنوان انگلیسی مقاله: Interview-based research in accounting 2000–2014: Informal norms, translation and vibrancy
مجله/کنفرانس: Management Accounting Research
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری دولتی
کلمات کلیدی انگلیسی: Informal social norms; Interview-based accounting research; Qualitative methods; Qualitative research; Translation of formal methodological guidance
نوع نگارش مقاله: پژوهشی - research
نمایه: scopus - master journals - JCR
DOI: doi.org/10.1016/j.mar.2018.06.002
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنالی
نوع مقاله: ISI
مقاله بیس: ✔️
سال انتشار مقاله: 2018
ایمپکت فاکتور(IF): 3.800(2017)
شاخص H_index: 72
SJR: 1.426
شناسه ISSN: 1044-5005
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 13
کد محصول: EN85
فهرست انگلیسی مطالب
abstract

Introduction

Theoretical underpinnings

A review of interview-based research in accounting 2000–2014

When enough is enough? Data sufficiency for interview-based research
-Number of interviews
-Saturation
-Article length
-Length of methods sections
-Number of block quotations

Discussion

Conclusion

References
نمونه متن انگلیسی
Abstract

This paper brings to light informal norms that surround the production of interview-based research in the accounting domain – specifically regarding the number of interviews, the notion of saturation, length of articles, length of dedicated method section, reference to data coding, and number of block quotations per article. Our premise is that while the formal methodological literature in qualitative research provides guiding principles, the guidance tends to be general, and at times contradictory and ambiguous, thereby rendering its implementation a thorny exercise. This formal guidance thus needs significant translation in the context of specific research projects. We conceive of methodological translation as a socially constituted endeavour, which is influenced (not deterministically however) by social norms that informally surround the undertaking of research projects. To carry out the investigation we tabulate 639 interview-based research articles in major accounting journals published in the 15-year period 2000–2014 and examine patterns in the way that interview data is drawn upon to support research claims. Across this period, we find that the median number of interviews in published articles in leading accounting journals is 26, with variation across journal outlet and time period. We note that only a minority of papers mention the notion of saturation. Further, when being mentioned, saturation is often articulated in a hazy way. We also find several other trends across the period including a decrease in the number of interviews in published articles, an escalation in article length, a marked increase in the length of method sections, a significant augmentation in reference to data coding procedures, and an increase in the number of block quotations.
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