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Quality in qualitative management accounting research
Author: Nørreklit, Hanne
Abstract: Purpose - The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting &Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach - Drawing on language game theory and pragmatic constructivism, the paper analyzes the "practice doing" embedded in key language games of the case descriptions of three articles on intra-organizational buyer- supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication.
Findings - The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications - In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value - The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.
Full text: Ten Years of Qualitative Research in Accounting &Management Introduction It is a pleasure to contribute to the ten-year anniversary issue of Qualitative Research in Accounting &Management (QRAM ). Often, I hear colleagues praise QRAM for being a fine journal. QRAM is not only a qualitative journal; but also a quality journal. But what makes it a quality journal? Quality in research involves both rigour and relevance. Rigour is related to our ability to reason in a stringent logical manner. Rigour is important in both quantitative and qualitative research, because precision in criteria and procedures for the observation and description of a phenomenon is fundamental for producing and advancing human practices across time and space. Relevance is related to the phenomenological basis of a conceptual framework, which is important for the understanding of practice and the practical application of research.
Using formal language, mathematics and statistics are recognised as disciplines of formal rigour. However, when striving for the norm of formal rigour, quantitative research may become disassociated from real life phenomenon, i.e. rigour may result in lost conceptual content. Striving for unity and stringency in the form of the language system, quantitative research tends to disregard whether the variables used are based on concepts linked to the complexity of the phenomena. Indeed, quantitative accounting research that favors the formal rigour of mathematical modelling and quantitative statistical methods has been criticized for lack of relevance. Researchers have argued that quantitative accounting research is highly formalized and rule-based, and neither reflects on nor questions its theoretical and philosophical assumptions in relation to the real world phenomenon ([10] Kaplan, 2011; [12] Merchant, 2010; [17] Panozzo, 1997). The formal language system is an easy way to obtain rigour in research; but the focus on language form rather than on conceptual content leads to a reductive life-world that is detached from the complexity and multiple voices of real human practices ([3] Bakhtin, 1934- 1935, p. 270; [13] Nørreklit, 2011). The formal language system is inadequate, if the research ambition is to obtain insight into the complexity of human practices. In order to understand and interact with the complexity of real human practice, we need to draw on the conceptual part of our language system. However, the development and use of concepts in the organization of our human practices are matters of high complexity. Soundness in the development of our conceptual framework requires both conceptual rigour and conceptual relevance. Conceptual rigour is related to the development and use of coherent argumentation with well-defined concepts. The conceptual rigour shapes the criteria for our observations, reflections and actions. It is through the reflective establishment of coherent concepts that qualitative research articles reveal their rigour. Conceptual content is related to the establishment of correspondence in the relation between statement and human reality. Conceptual content has been argued to be the strength of qualitative research. To be relevant, business research needs a practical phenomenological grounding and qualitative research provides such a grounding. While pure formal rigour destroys the phenomenological grounding of our observations, conceptual rigour is important for making controllable observations and rendering the results applicable across time and space. per
Aiming to explore phenomena in their particular contextual wholeness and complexity, qualitative research se is assumed to have more relevance for business practice. However, in qualitative research, the reflective development of rigour and relevance in the concepts used may be outwitted by paradigmatic rigidity in the Gulati, 2007, p. 777). Not only do we witness the division between quantitative research and qualitative research, but within each of these approaches we also find rigour camps or research tribes where researchers identify themselves dogmatically with specific world views, theories and methods[1] . Disregarding the appropriateness of the conceptual framework in relation to grasping the research phenomenon, a dogmatic research approach creates results that at best lack relevance for business practice and at worst are disturbing et al. , 2006; [21] Seal, 2012; [11] van der Meer-Kooistra and Vosselman, for business practice ([16] Nørreklit 2012). QRAM does not fall into the trap of a paradigmatic rigidity camp. As [18] Parker (2014) states QRAM 's contribution to methodological discourse and development is the biggest of any accounting research journal.
QRAM does not only show openness to different qualitative research approaches, it also provides However,
QRAM published a special issue on mixed papers that integrate methodological approaches. For example, methods research in accounting (in 2011), an article by [20] Rautiainen and Scapens (2012) bridging actor network theory and institutional theory, and an article by [21] Seal (2012) suggesting that the ontology of pragmatic constructivism is complemented with a framework integrating theoretical aspects of interpretive
QRAM is open to not only different types of approaches, theory, political economy and economics. Accordingly, but also to emerging types of approaches such as those represented by pragmatic constructivism ([4] Baldvinsdottir and Johanson, 2006; [21] Seal, 2012).
Pluralism in approaches may signal the academic quality of openness towards new and diverse ways of approaching and understanding a phenomenon and, consequently, it can increase relevance in a conceptual sense ([11] van der Meer-Kooistra and Vosselman, 2012). However, pluralism does not make up practical per se because the approaches may rigorously shape a reductive reality where key aspects of relevance et al. , 2006; [21] Seal, 2012; [11] constructing functional practices are excluded ([9] Jones, 2012; [16] Nørreklit
QRAM does not advocate such research that is van der Meer-Kooistra and Vosselman, 2012). Nevertheless, QRAM publishes conceptual frameworks decontextualized from functioning company practice. On the contrary, that are both conceptually rigorous and phenomenologically grounded in the way organizations construct their practices. These papers conceptualize applicable knowledge about what needs to be done or not done in certain local practices.
QRAM is manifested through the conceptualization of Our contribution aims to show how the quality of knowledge about functioning actions that are applicable for local management accounting practices. Drawing on et al. , language game theory ([23] Wittgenstein, 1953) and pragmatic constructivism ([16], [14], [15] Norreklit
QRAM articles on inter-organizational cost management make a 2006, 2010, 2012), it documents how three common contribution to the accumulation of knowledge related to what to do within the practice of inter- organizational cost management. The next section describes the methodological foundation of the analysis. Subsequently, the paper presents an
QRAM articles say about what needs to be done in management accounting analysis of what selected practices. The final section concludes the results and reflects on some directions for further research. Methodology QRAM has published various types of articles on research methodology, conceptual papers and qualitative studies of practices. Given the purpose of this paper, the focus of analysis is on case studies of management accounting and control practices. Narrowing the scope, I have chosen to focus the analysis on articles based on company cases on cost management in an inter-organizational supplier-buyer context. Within this area, there are three articles written by the following authors: [1] Agndal and Nilsson (2007), [8] Jakobsen (2012), and [22] et al. (2010). The present paper aims to review studies that contribute to insights that can help inter- Suomala organizational cost management practices and consequently the review focuses on this aspect.
Theoretically, the present paper draws on [23] Wittgenstein's (1953) philosophy of language, which assumes activity that is woven into it ([23] Wittgenstein, 1953, §7), i.e. language use is linked to thoughts and actions. Hence, the case descriptions of the articles are language games comprising a particular "practice doing". In this view, the conceptualizations of the cases provide schemata constructions for what has to be done, or not done, in order to obtain results in certain inter-organizational cost management situations. The language games revealed in the case studies can be interpreted into guidelines for doing. Taking a researcher's perspective[2] , the case descriptions conceptualize some specific business language games and hence some practice actions. However, the language games of research are different from the practice language games. The language game of research provides a stronger conceptual rigour of aspects of the practice doing than the local practice, which implies that it can be used across space and time. The identified constructions can be considered by other practice because the form of the research language games makes it possible for practice to reflect them into the language games of their local practice. To apply the research language games to local practices, we need to assess their performativity[3] and, to this end, this paper draws on pragmatic constructivism. The approach is appropriate for the purpose as it provides ontology for understanding and analyzing human practice and outlines sufficient conditions for successful actions at a meta-level. In particular, it acknowledges that human actors construct their relationship to the world, although the strengths of the configurations constructed and considered by individuals or organizations depend on the construction's relation to reality. More specifically, if the construct is to be successful as a basis for undertaking actions, the following four dimensions of reality must be integrated into the actor-world relation: facts, logic, values and communication[4] . The integration of the four dimensions of reality forms the condition for creating construct causality. For the actor to make things work in practice, a set of possibilities must therefore be integrated with the facts;, i.e. factual possibilities, not speculative ones. The integration can be driven by a technical logical modal, an accounting logical modal, a management logical modal, etc. Furthermore, there must be values and goals that express the subjective values that motivate the people involved and are within the range of the factual possibilities. Finally, communication must convey this integrated structure of facts, possibilities and values et al. , 2006, [14] 2010, [15] 2012). among the people involved ([16] Nørreklit The structure of integration-forming construct causality is grasped by the conceptual topos;, i.e. through the communication dimension. A subjective topos is an individual actor's specific way of understanding how to make construct causality, whereas a social topos is a group of people's shared way of understanding how to make construct causality. An organization runs by a set of conceptual topoi where a pragmatic integration of the four dimensions has to be made for each activity in interaction with other activities.
In research, we present management accounting topoi that support certain actions at a meta-level to make construct causality in local accounting practices. In this view of pragmatic constructivism, research quality is related to the creation of applicable conceptual topoi that can guide the management accountant's pragmatic construction of functioning organizational practices. The condition for making such concepts is that the dimensions to be integrated are taken into account in the concepts that constitute the topoi, i.e. the factual, the logical-modal driving possibilities, the subjective-social values and language. In order to make adequate concepts for practice, we need a conceptual rigour that has a complexity that can embrace the four dimensions in integration. On this theoretical basis, this paper analyzes the practice doing embedded in key language games of the case
QRAM with the aim descriptions of the three articles on intra-organizational buyer-supplier relations published in of revealing how they contribute to the development of a management accounting topos integrating facts, possibilities, values and communication. Using pragmatic constructivism to reflect the practice doing reflected in the revealed language games, we conceptualize the findings into a meta-language for doing. As pragmatic constructivism aims to conceptualize sufficient conditions for constructing functioning practice, pragmatic observation.
QRAM articles Analysis of language games in The three articles do not focus on the conceptualization of all four dimensions of integration, but on part of the integration. We find articles with management accounting language games that focus on the conceptual integration into factual structures, on technical and commercial topoi, and on common inter-organizational topos.
Factual structures QRAM articles emphasize the use of accounting methods in the management of inter-organizational
The et al. (2010), and [8] Jakobsen (2012) relationships. The articles by [1] Agndal and Nilsson (2007), [22] Suomala provide insight into the technical dimension of cost accounting for decision-making purposes. In particular, [1] Agndal and Nilsson (2007) point out that mainstream literature on activity-based costing principles distorts the allocation of indirect purchasing costs in a context of long-term inter-organizational buyer-supplier relationships.
To describe the buying company's inter-organizational relationships, the authors advocate an interaction model as an alternative to the transactional model embedded in the activity-based costing model. The interaction model looks at two parties engaged in a close collaboration organized around the interrelated dimensions of short-term exchange episodes and long-term relationships and the dimensions of business atmosphere and environment. The dominant literature on activity-based costing fails to grasp the complexity of the cross- functional network involved in the purchasing activities and also fails to deal with the difficulties of guessing the long-term financial consequences of alternative constructs, so costs are thereby distorted. The authors conclude that more detailed activity-based costing cannot solve the problem of inaccurate cost estimates, which will disturb the collaboration and the buyer's decision-making. They therefore advocate more focus on determining the relevant costs of purchasing activities and on the development of new models for allocating indirect costs. From the point of view of pragmatic constructivism, the paper clearly illustrates the lack of one-to-one relations between the structures embedded in the theoretical topos of activity-based costing and practice. In the practical application of a management accounting model, companies must take into account that the management accounting models are formulated in an idealized context and not conceptualized into the factual structures of a company. Accordingly, companies have to develop and adapt the theoretically framed accounting models to the specific factual circumstances of the company. In an inter-organizational context, the circumstances can be so complex as to make it difficult to establish a sufficient level of accuracy in cost allocation. To establish construct causality from a financial perspective, it is vitally important for companies to develop better models for accurate cost estimation. In the development and adaption of costing models, the accountant should be governed by the economic concept of relevant costs. In so doing, the costing model should aim to link to the financial topos that organizes our society where private companies are evaluated based on financial performance. However, the estimation of relevant costs is related to knowledge of future possibilities for which we do not have factual information. Evaluating whether the accounting is based on factual possibilities or wishful thinking is a major accounting challenge. Technical and commercial topoi [8] Jakobsen (2012) argues that a technically sophisticated costing system framed in relation to company structures is insufficient for the cost management of an inter-organizational relationship. He describes an accountant who is sitting with his computer in a corner and is very proficient at producing and distributing accounting reports to the purchasing team. However, even though the purchasing team asks for accounting information, the produced reports are not used by the purchasing team in their negotiations with suppliers. The reason is found to be that the accountant is unable to engage in interactive communication with the purchasing team regarding technical insights and ideas, and hence is not able to produce relevant information. The reports ideas. [8] Jakobsen (2012, p. 119) concludes that: [...] the management accounting function has to play an active part in the negotiation process and thereby enable the negotiators in the company to obtain insights into the cost impact of proposals. This would align costs with the technical aspects of the product and (re-)introduce costs as a relevant aspect of conduct when inter-organizational relationships are conducted. When we look at the situation from the perspective of pragmatic constructivism, the purchasing team is motivated to use the system and hence there is coherence as to the value of sound costing. The accountant is concerned about the construction of a costing model with a detailed focus on the factual structural features of the company. He is not, however, able to construct a management accounting topos in interaction with the purchasing team's topoi and therefore they do not succeed in finding a technically and commercially possible and valuable solution. The case illustrates that management accounting models in practice have to work within a social construction created by employees or groups of employees who each have their own topos. The use of management accounting concepts in practice depends upon the individual managers' understanding of them in relation to local activities - otherwise accounting will be excluded. To make management accounting concepts practically useful, the accountant has to make an interpretation from the detailed costing system to the managers' topos that is dominated by both technical knowledge and commercial understanding. Accordingly, the accountant should be able to link the costing system not only to the factual structural features of the company, but also to the actors' technical and commercial understanding. Common inter-organizational topos et al. Studying open book accounting in two inter-organizational supplier-buyer relationships, [22] Suomala (2010) show that not only is the appropriateness and understanding of the technical side of a cost system important, but that understanding the values of the interacting partners is also crucial for making the cost system work. Taking an interventionist approach, the authors are involved in designing the cost system and setting up the case companies' cost management systems. One case is set up as a collaborative partnership where the buyer provides the supplier with the prospect of sales growth through vertical integration. Although the researchers are responsible for the development of the cost system, it is designed, implemented and used through a series of interactive steps involving the supplier and the buyer alone and together. In each step, the constructor draws on various types of dialogical techniques. The outcome of the process is perceived as a win-win situation by both the supplier and the buyer. In particular, the suppliers took over the responsibility of the open book account and the assembly process of some products.
et al. (2010) reveal that the purchasing department of the buying company In another case, [22] Suomala directed the interaction. The initial agreement is to form an interactive cost management context between the buyer and a systems supplier, similar to the case above. Nevertheless, the purchaser asks the researcher to develop a standard framework for the cost analysis to enable him to detect "hidden profit" or "profit-on-profit" by the supplier. The purchaser challenges the researcher's cost calculations, but still finds them useful. In addition, unexpectedly, the purchaser brings to the negotiation table a part supplier to compete with some of the existing system supplier's products. While the competitive part supplier is enthusiastic about the cost management project, the existing supplier reacts defensively to the project. The competitive part manager develops a solution for cost reduction, although this was not implemented in the first instance. However, the part-manager's solution was implemented by the existing systems supplier one year later. Overall, the suppliers' prices ended up at a level where half the cost reductions were achieved, but the plant manager in the buying company states that the process was not run in a "proper" way.Interpreting this first case in the view of pragmatic constructivism, the researchers use an interactive method in the design of the costing system. In this way, the management accounting concepts are both shaped by and described above, the researchers are able to link the conceptualization of the costing system to the understanding of the coalition of actors. The researchers seem to be able to link the costing system not only to the factual structural features of the company, but to the actors' technical and commercial understanding. Accordingly, the costing system was used constructively in the negotiation process between the supplier and user. The coalition of actors shares the values of working at creating a more efficient form of construct causality. They are able to construct common accounting, technical and commercial topoi. et al. (2010) differs as the three companies are not able to
The second case presented by [22] Suomala develop common topoi around the inter-organizational cost management project. The costing system is not used successfully in the negotiation. It does not link to the various actors in the inter-organizational cooperation. The actors are not able to develop new ways of establishing more efficient construct causalities in the activities in interaction with each other. From the perspective of pragmatic constructivism, the conflicts can be explained by the partners' conflicting values or spheres of interests in relation to the project. The conflict is hidden in the beginning when the purchaser and the system supplier's ways of communicating are poorly linked to facts. To be more precise, their intentions in relation to the cooperation seem not to be communicated honestly. Initially, they promised a high degree of involvement and commitment to the project, but in their actual behavior they were reluctant to contribute. The purchaser and the systems supplier seem to obtain positive results on behalf of the part supplier. Consequently, there is no mutuality in the three partners' response and involvement, which is the basis for developing trust and hence a common topos. Conclusion analysis The analysis of the language games of the three articles reveals that management accounting constructs are considered important in the context of inter-organizational supplier-buyer relationships. Since private companies are evaluated based on financial performance, they need management accounting models to integrate economic thinking into their decisions and actions and hence to align with the institutional topos of financial performance. If economic considerations are not used, only coincidence would lead to financial profit. Therefore, the use of accounting calculations has factual value, which makes it a legitimate power in a society governed by the institutional topos of financial performance. However, there is no one-to-one relationship between the features of academically based management accounting models and what is required for making a functioning practice. Further, when designing management accounting models, constructing only a technical model linked to the factual structures of the organization would be very insufficient. If management control and accounting systems are to be used and not remain a purely theoretical abstraction, then the concepts have to be interpreted and developed in relation to the users' perceptions of factual possibilities and their values. Accountants have to construct the accounting topoi pragmatically in relation to the organizational actors' technical and commercial understanding and motivation. Finally, the articles point to the importance of the abilities of not only accountants but also the other inter- organizational partners to construct themselves as trustworthy in interaction with each other. Contrasting the et al. (2010), we witness that the partners in the first case develop confidence in two studies by [22] Suomala each other during the negotiation process, while the second case documents how lack of factual communication et al. (2010) illustrate that creates a distrust that obstructs mutual problem solving. The cases of [22] Suomala the basis for inter-organizational cost management is the supplier's establishment of construct causality in the processes that are required to produce a feasible product or service in the interest of the buyer. Building confidence is not only about a common accounting topos but about the construction of common technical and commercial topoi[5] . This is also in line with [1] Agndal and Nilsson (2007), who argue that the buyer's choice of supplier is governed by experiences with the supplier's ability to deliver and solve problems and by evaluation of the supplier's long-term prospects of doing so.
QRAM articles on inter-organizational cost management, Based on the analysis of the language games of three we can conclude that these articles provide insights in a form that can be used to guide management accounting practice. They provide knowledge on what management accountants have to do to construct functioning organizational practices. Together, the language games of the three articles reveal that if management control and accounting systems are to be used in an inter-organizational practice, then the management accounting concepts have to be interpreted and developed in relation to the organizational actors' technical and commercial understanding and motivation. Further, the articles show that accountants as well as the inter-organizational partners involved must construct themselves as trustworthy in their interactions with each other in order to build a functional relationship. Therefore, the three articles draw on a conceptual form that provides content for informing action to be considered in other practices.
When we assess the performativity of the language games from a pragmatic constructivist view of what is required for shaping construct causality, none of the articles focus on all four dimensions of integration. Taken together, however, the articles reveal that the accountant has to construct accounting concepts linked to the factual, the logical-modal driving possibilities, and the subjective-social values of the organization. Furthermore, the partners involved in cost management projects have to communicate the truth about the dimensions of integration in an understandable language. Therefore, drawing on pragmatic constructivism as framework for knowledge accumulation, we find that the articles together provide conceptual rigour with a complexity that can
QRAM provides research relevant for practice ([19] encompass the four dimensions in integration. Accordingly, Pfeffer and Sutton, 2000). The perspective of pragmatic constructivism also reveals some areas for further research. In particular, the articles mainly address what to do and only touch upon how to do integration. Accordingly, there is a need to develop our conceptual framework from a rather abstract conceptual level to a more specific level. All practices require a particular form of integration and the local actors have to reflect the integration of the conceptual frameworks into the particular practice. Accountants should be able to construct cost management systems in interaction with the topos of the individuals or group of individuals involved. In particular, accountants should be able to build a language bridge that connects the language of the accounting to the factual, the logical-modal driving possibilities, the subjective-social values and the language of the organizational user. Accordingly, there is a need to obtain more insight into processes of conceptualization into the specific practices and how actors QRAM has proven to be a quality outlet for publishing such work. can construct themselves in these practices. Footnote 1. For an overview of some of the paradigmatic camps of accounting, see [5] Baxter and Chua (2003).
2. As there are many angles and aspects of a case, a researcher's choice of the conceptualization of his/her observations is one out of many.
3. Performativity derives from [2] Austin's (1962) concept of performative utterance, which relates to the strength of the relation between saying and doing.
4. Thus, pragmatic constructivism involves a moderate approach to ontology by integrating dimensions of both et al. , 2006, 2010, 2012). realism and constructivism ([16], [14], [15] Nørreklit
QRAM , [6] Elharidy et al. (2013) provide some further insight into what is important for the construction of
5. In a trustworthy and functioning inter-organizational buyer-supplier relationship. Studying the out-sourcing of et al. (2013) found that a functional accounting routine services from an institutional perspective, [6] Elharidy inter-organizational supplier-buyer relationship develops over a period of time where confidence in the supplier's ability to deliver a reliable service in the buyer's sphere of interest is established. Further, the establishment and development of the supplier-buyer relationship are shaped by the forces and rules embedded in the institutional environment. References Qualitative Research in Accounting &Management, Vol. 4 No. 3, pp. 222-245.
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23. Wittgenstein, L. (1953), Philosophical Investigations, Basil Blackwell, Oxford, translated by G.E.M. Appendix Corresponding author Hanne Nørreklit can be contacted at: [email protected] AuthorAffiliation Hanne Nørreklit, Department of Economics and Business, Aarhus University, Aarhus, Denmark Subject: Qualitative research; Language; Statistical methods; Accountants; Theory; Management accounting; Journals; Pragmatism; Studies; Classification: 4120: Accounting policies & procedures; 9130: Experimental/theoretical Publication title: Qualitative Research in Accounting and Management Volume: 11 Issue: 1 Pages: 29-39 Publication year: 2014 Publication date: 2014 Year: 2014 Publisher: Emerald Group Publishing, Limited Place of publication: Bradford Country of publication: United Kingdom Publication subject: Business And Economics--Accounting, Business And Economics--Management
ISSN: 11766093 Source type: Scholarly Journals Language of publication: English Document type: Feature DOI:
ProQuest document ID: 1536419708 Document URL: Copyright: Copyright Emerald Group Publishing Limited 2014 Last updated: 2014-07-02 Database: Accounting & Tax
Bibliography
Citation style: APA 6th - American Psychological Association, 6th Edition Nørreklit, H. (2014). Quality in qualitative management accounting research. Qualitative Research in Accounting and Management, 11(1), 29-39. doi:http://dx.doi.org/10.1108/QRAM-02-2014-0014
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