The state of public sector accounting research: The APIRA conference and some personal reflections

Article Abstract:

Several papers at the APIRA Conference were in the public sector accounting area, representing a healthy interest in the sector. Several papers reflected the efforts to develop international comparative insights and understandings. The conference emphasized a need to understand differing cultural contexts, and the broadening of the concept of public sector to the not for profit sectors and different technologies.

Author: Broadbent, Jane

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What counts as "theory" in qualitative management and accounting research? Introducing five levels of theorizing

Article Abstract:

It is posited that the current theorization practices applied to accounting and management are too narrow, and are therefore not adequately addressing the complete range of empirical phenomena characterizing the fields.

Author: Llewelyn, Sue
Comparative analysis, Methodology, Research methods

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Getting in, getting on and getting out: reflections on a qualitative research project

Article Abstract:

The article examines qualitative research practices in accounting.

Author: Irvine, Helen, Gaffikin, Michael
United States, Analysis

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Subjects list: Research, Accounting
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