管理会计研究

1. 管理会计研究 模块二：方法篇

2. 方法篇之专题三实地研究法

3. 管理会计实地研究方法 • 实地研究的概念 • 实地研究的目的 • 实地研究的类别和数据研究方法 • 研究者的角色 • 评价实地研究的标准 • 以实地研究构建理论 • 定量实地研究探讨 • 一个简单案例 • 如何推进管理会计实地研究

4. 一、定义 • Field researcher experience direct and in-depth contact with members of the organization and the filed research project should be informed by insights that emerge from ongoing contact between the organization and the researcher in the natural setting. • Theory sources economics, sociology, psychology and political science etc

5. 二、实地研究的目的 • Describing practice • developing theory • testing theory • raising new research question • informing other research method

6. 三、实地研究的类别和数据收集方法 • Qualitative field study Qualitative field studies collect data in the domain “field” and employ qualitative methodology • Quantitative field study Field research that use data that may be represented numerically and are of a quantity and quality to support analysis using parametric or non-parametric statistical analysis

7. 四、研究者的角色 • Level of research involvement 1. chicago school of sociology Observe members Interact with members Participate with members 2. existential scociology Investigative participation (peripheral membership, active membership) 3. ethnomothodology complete membership

8. 五、评价实地研究的标准 • Field research (also know as participant observation) commit the observer to learning to define the world from the perspective of those studied and requires that she gain as intimate an understanding as possible of their way of perceiving life. • laboratory’s potential problem of inappropriately modeling the environment and the explanatory problem encountered in archival or survey analysis.

9. 五、评价实地研究的标准（续） I. observing stage The problem of ganining an accurate or true impression • reactive effects of the observer’s presence or activities on the phenomina being observed; • distorting effects of the selective perception and interpretation on the observer’s part; and • limitations on the observer’s ability to witness all relevant aspects of the phenominon in question.

10. 五、评价实地研究的标准（续） However, there are sound reasons to rely upon field research • in field research, the contraints affecting subjects in their ordinary lives continue to operate in the presence of the observer • the field researcher, by her continuous presence, gather much more data and, by collecting them by multiple procedures, can crosscheck the conclusions and test them repeatedly in a variety of ways.

11. 五、评价实地研究的标准（续） The nature and effects of the bias • initial hypotheses and on-going hypotheses revision • issues relating to internal validity

12. 五、评价实地研究的标准（续） • issues relating to construct validity *the researcher’s and subject’s perception of the setting may be quite different *whether generalizability is possible

13. 五、评价实地研究的标准（续） II evaluating observations 1.construct validity • the researcher should identify clearly the preliminary hypotheses and the background or training that the researcher has taken into the study. • the researcher should identify clearly the mode of observation. • A form of triangulation. • The researcher should show evidence of the result of having the observed review the material for acuracy and reasonableness

14. 五、评价实地研究的标准（续） 2. internal validity • is there a logical argument to expect cause and effect? • The researcher should show clear evidence of the temporal location between cause and effect. • The researcher should carefully state in a cause and effect model whether the cause is necessary or sufficient or both and provide evidence that is consistent with the indicated model of cause and effect.

15. 五、评价实地研究的标准（续） 3. external validity external validity asks whether we identified clearly the population to which our results apply. 4. reliability reliability asks whether the research can be replicated with the same result.

16. 五、评价实地研究的标准（续） III reporting results For descriptive studies: description be faithful and to the extent possible, describle events from the perspective of the subjects and not the experimenter. For studies that develop a theory: classical logical tests of relevance, sufficiency and acceptability.

17. 五、评价实地研究的标准（续) For studies that test existing theories: • are the conditions of the test consistent with underlying assumptions or axioms of the theory? • does the test define clearly and with good reason, the test results that support the theory and the test results that would contradict the theory? • was the test unbiased in the sense of providing a reasonable probability that it could uncover evidence that could confirm or contradict the theory? • deos the test define and measure accurately the artifacts for the theory’s variables?

18. 六、以实地研究构建理论 strength of theory building from cases • 1. the likelihood of generating novel theory • 2. the emergent theory is likely to be testable with constructs that can be readily measured and hypotheses that can be proven false. • 3. the resultant theory is likely to be empirically valid

19. 六、以实地研究构建理论（续） weakness of theory building from cases • 1. the intensive use of empirical evidence can yield theory which is overly complex. • 2. building theory from cases may result in narrow and idiosyncratic theory.

20. 六、以实地研究构建理论（续） applicability • building theory from case study research is most appropriate in the early stages of research on a topic or to provide freshness in perspective to an already researched topic.

21. 六、以实地研究构建理论（续） I getting started 1. An initial definition of the research question, in at least broad tems, is important in building theory from case studies. 2. a priori specification of constructs can also help to shape the initial design of theory-building research. 3. the identification of both the research question and possible constructs are tentative 4. finally and most importantly, theory-building research is begun as close as possible to the ideal of no theory under consideration and no hypotheses to test

22. 六、以实地研究构建理论（续） II selecting cases • As hypotheses-testing research, the concept of a population is crucial, because the population defines the set of entities from which the research sample is to be drawn. • However, the sampling of cases in relies on theoretical sampling (i.e., cases are chosen for theoretical, not statistical, reasons).

23. 六、以实地研究构建理论（续） III Crafting instruments and protocol Theory-building researcher typically combine multiple data collection methods (triangulation) 1. interview, observations, archival sources, survey, and laboratory data etc. 2. qualitative and quantative data 3. multiple investigators

24. 六、以实地研究构建理论（续） IV entering the field • A striking feature of research to build theory from case studies is the frequent overlap of data analysis with data collection. • Field notes, involve both observation and analysis, are an important means of accomplishing this overlap. • Overlapping data analysis with data collection allows researhcers to take advantage of flexible data collection.

25. 六、以实地研究构建理论（续） V analyzing data 1. analyzing within-case data 2. searching for cross-case pattern (1) select categories or dimensions, and then to look for within-group similarities coupled with intergroup differences. (2) select pairs of cases and then to list the similarities and differences between each pair (3) divide data by data source (interview, observation, survey, etc.) or by split the data into groups of cases.

26. 六、以实地研究构建理论（续） VI shaping hypotheses • shaping hypotheses in theory-building research involves measuring constructs and verifying relationships. VII enfolding literature • tying the emergent theory to existing literature enhances the internal validity, generalizability, and theoretical level of theory building from case study research.

27. 六、以实地研究构建理论（续） VIII reaching closure • Two issues are important in reaching closure: when to stop adding cases, and when to stop iterating between theory and data. In both issues, theoretical saturation is the key idea.

28. 六、以实地研究构建理论（续） Discussion 1. The process of building theory from case study research is a strikingly iterative one. 2. Also, the process is alive with tension between divergence into new ways of understanding the data and convergence onto a single theoretical framework. 3. Finally, the process described here is intimately tied with empirical evidence

29. 六、以实地研究构建理论（续） Evaluation 1. Good theory is parsimonious, textable, and logically coherent at the end of the study. 2. As in hypotheses testing ,a strong theory-building study has a good, although not necessarily perfect, fit with the data. (strength of method, evidence grounding the theory) 3. Strong theory-building research should result in new, perhaps framebreaking insights.

30. 七、定量实地研究探讨 accomplishments and shortcomings • Have explored interesteting questions, usually in conjunction with emerging and innovative practice • Have progressed from description to testing or developing of theories • Merchant & van de stede (2005) survey: major areas of innovation in MA practice to research has its genesis in field • Poor research design, poor data presentation, and flawed data interpretatin

31. 七、定量实地研究探讨（续） 1 Role of theory 1. in descriptive and theory building research, theory is unformed and changing dynamically 2. in quantitative theory testing research, theory precedes and conditions all aspects of the field projected. even theory testing requires adaptation of the researcher. Considering this issue early in the design of the research program enhances the likelihood of meeting atkinson & shaffir’s (1998) second and fourth conditions for successful theory testing.

32. 七、定量实地研究探讨（续） II Site selection • Selecting a site suitable for theory testing ocurs simultaneously with the practicalities of ensuring that data exist to allow the proposed hypotheses to be tested. • A naive sequential process for theory testing: selecting a theory to test, identifying a site, searching for data • field sites are best selected for being an “outlier” that offers promise of revealing something new or innovative • various factors to be considered when selecting an appropriate site including the availability of data, the appropriateness of the company for the study, the appropriate unit of analysis, and whether adequate statistical power is likely to be obtained for testing the theory. • careful site selection is critical to meeting the atkinson & shaffir’s (1998) first and third conditions for successful theory testing

33. 七、定量实地研究探讨（续） III data identification, selection and preparation 1. overview of data • Natural state of data: Measured data and latent data • Latent data include: derived from pre-existing measured data or revealed through direct measurement intervention including interveiw, observation and survey. • it is very important to obtain many measures for each construct (which may include multiple respondents to an interview or surrvey) and how to obtain measures that have different natural states. Together these approaches increase the likelihood of quantitative field research meeting atkinson & shaffir’s (1998) fourth condition for theory testing.

34. 七、定量实地研究探讨（续） 2. collecting measured data in the field setting • It is best if the researcher can work on-site with someone with firsthand familiarity with the data. If the work cannot be done on-site, it nontheless requires a period of intense communication between the researcher and a person at the firm with detailed understanding of measurement practices and of electronic database structure. • Longitutinal analysis brings a different challenge-namely, ensuring that the data have been collected and used consistently over time (e.g., accounting classification, boundaries, use, and visability etc.).

35. 七、定量实地研究探讨（续） 3. collecting survey data in the field research Compared to mail surveys, there are several practical matters that researchers must consider related to timing, disclosure, construct validity, and response bias. (1) timing • The timing of the survey in relaton to the timing of other fieldwork • “Survey first, interview second” may be less prone to the researcher affecting all of the data in undesirable ways. “interview first, survey second” can be used to ellicit respondent opinions related to the concepts with some assurance that measurement error has been mitigated.

36. 七、定量实地研究探讨（续） (2) construct validity • Survey and interview, survey and archival can overlap in the data collected to permit assessment of construct validity and allow more detailed perusal of issues related to causality and time-series behavior. • (3) anonymity and confidentiality

37. 七、定量实地研究探讨（续） (4) distribution mechanism methods mitigating concerns about response bias and response rate need to change from the more familiar context of an involved researcher in a quantitative field study. • use distancing mechanism • administer the survey in person

38. 七、定量实地研究探讨（续） 4. collecting interview data in the field setting • Huber & power’s (1985) four sources of bias: • the respondents have a motivatin to produce biased information • result of perception and/or cognitive limitations on the part of the respondent • informant does not possess adequate information • the researcher is not eliciting the inormation properly

39. 七、定量实地研究探讨（续） • Methods mitigate this bias • the use of semi-structured questionaire • the “right” person in the organization be selected as an informant • provide readers with a roadmap of the coding schema

40. 八、如何推进管理会计实地研究 • seek apprnticeship with experienced research • formal course work (survey development, interview methods, stitistics, unobtrusive method of observation, gathering archive data and field note taking) • forge relations with managers and business people • begin to attend coference of MA professionals