Accounting term paper and case study analysis

You must disable the application while logging in with your system experiencewhy business ng at stanford y & s & ions, information & zational t alumni the terms you wish to search ies, organizations & lives. Change the are herefaculty & research › case listing contains abstracts and ordering information for case studies written and published by faculty at stanford ions, information & zational s, initiatives, and for entrepreneurial for social ate governance research l business -taylor center for energy policy and nable energy chain innovation ble to download at no ble to download at no ble for purchase at harvard business ble for purchase at harvard business ble for purchase at the case ble for purchase at the case s schwab corp. Bank of canada: using people strategy and analytics to drive employee performance (a)|hr44akathryn shaw, debra schifrin2017this case discusses how the leaders of the royal bank of canada infused the 80,000-employee company with a new emphasis on people analytics. In the sharing economy: an examination of the burgeoning mobility industry and automakers’ strategies|sm279nsven beiker, stephen lewis2017this paper compares different types of shared mobility solutions, in particular carsharing and ride hailing, the two most prevalent forms today. E560jeffrey chambers, ryan kissick2017the thumbtack case explores the major challenges associated with raising money at a technology start-up in silicon valley. E623george foster, sara rosenthal2017the case describes the journey of zola, an online wedding registry designed to greatly improve the clunky and impersonal wedding registry process. And the new revenue recognition standard|a231elizabeth blankespoor, emily booth, jaclyn foroughi2017in may 2014, the financial accounting standards board (fasb) and the international accounting standards board (iasb) issued a converged standard on revenue recognition (asc topic 606 and ifrs 15, respectively) aimed at ameliorating difficulties associated... This case describes ap’s unique approach to beauty products, which reflected the corporate credo of... Publicationsseefaculty profilesexploreour academic ly available cases in this collection are distributed by harvard business publishing and the case ship in focusleadership in focus is a large collection of short videos that bring to life real-world business challenges and spark lively discussions aimed at improving executive skills. Leaders may also experience the cases online with opportunities to calibrate their thinking for actionable stanford ies, organizations & rd business source for management ideas and insights, delivered to your -discrimination ght © stanford graduate school of business. Ment of the methodological rigor of case studies in the field ment accounting published in journals in cristina mucio do rodrigues cesar violin de ct professor, department of es, state university of maringá e-mail: kcmmarques@nct professor, department of es, state university of maringá e-mail: rrcamacho@ergraduate student, department of es, state university of maringá e-mail:This study aims to assess the methodological rigor of case studies in ting published in brazilian journals. The data ted using documentary research and content analysis, and 180 papers 2008 to 2012 in accounting journals rated as a2, b1, and b2 that were case studies were selected. Based on the literature, we established a set of ia that we expected to be identified (either explicitly or implicitly) in studies to classify those case studies as appropriate from the standpoint ological rigor. S less aligned with those proposed in the literature were the following: is on justifying the need to understand phenomena in context; lack ation of the reason for choosing the case study strategy; the predominant questions that do not enable deeper analysis; many studies based on only of evidence; little use of data and information triangulation; little the data collection method; a high number of cases in which confusion between as a research strategy and as data collection method were detected; a of papers reporting the method of data analysis; few reports on a study'butions; and a minority highlighting the issues requiring further research. Sion, the method used to apply case studies to management accounting must ed because few studies showed rigorous application of the procedures that words: case study; management accounting; research the 1980s, researchers understood little about the nature and determinants ment accounting practices (scapens, 2004). However, the conclusions of survey studies were superficial, and therefore,Case studies began to emerge, increasing interest in this research and morgan (2008) mention that ivity of the context provided by the case study enables and encourages consider issues that may not be examined by other research approaches. Case accounting may not find general solutions to the problems faced by managers tants, although they may provide a better understanding of the underlying case study is a research strategy that has generated development and discussions of its aspects (berry & otley, 2004). Example, otley and berry (1994) argue specific contributions that case studies have provided have not always yin (2010, p. 23) notes, "using case research purposes remains one of the most challenging of all social ors"; yin also emphasizes that this type of research is difficult, tionally considered soft, perhaps because researchers using the ch do not follow systematic procedures. 2006) states that the case study is commonly considered a strategy some flexibility, but specific epistemological principles and ures must be followed and respected to develop quality case study rationale is based on the interpretation of the data and evidence of phenomena. Thus, the case study strategy demands skill ivity from the researcher to ensure that these requirements are met so that s of the study are accompanied by methodological rigor and accepted in ific s (2006) highlights that the gy guided by a case study in many applied social sciences studies has not d according to what is expected from a scientific study. That the problem with most studies that are published as case studies is are not case studies. 2005) argue that both the increased use of case studies in the and the desire to construct theories based on qualitative data have shown a n the existing proposals and the criteria for the development of rigorous case. 2010) in the field of accounting concludes that the case study method used without methodological rigor, especially in brazil. That conclusion raises on of how to use the case study strategy in management accounting, that is, issues regarding methodological rigor considered in published e of its importance and the issues raised above, this study aims to examine ological rigor of published management-accounting papers in brazil that use et al. 2010) and cesar, antunes, and vidal (2008) analyze the case study strategy ific production in the field of accounting in brazil. However, no papers evaluating management r issue is that these studies found evaluated studies published in s, whereas this study's analysis focuses on journals, because they publish s on research that either is already completed or has been discussed in meetings. This study was brazil because the brazilian context with respect to the use of the case gy is unknown. Therefore, it is appropriate to conduct a study whose purpose is information on case studies conducted in the country, showing which points met and which have been neglected by study aims to contribute information about the use of the case study, focusing ological rigor and providing evidence about how the strategy has been used. Important because as previously indicated, there are problems related to the use case study strategy that must be identified and discussed by the ity to improve its use. Another contribution is the description of a set ines for conducting case studies; in addition, we make suggestions aimed ting the search for methodological rigor, which are provided throughout the study's findings may guide efforts to improve the methodological rigor of s that will use the case study as a research strategy, resulting in ility and validity for the results of studies published in brazil. 1 case study definition and definition, use, and ontological and epistemological aspects of the case not unanimously agreed upon by scholars. Explicit definitions of the case not very fruitful without considering the context of its use and the user'ctive because this approach refers to the methodological needs of ific schools of thought or perspectives (hä studies are differentially understood depending on those needs. The author noticeably refers to case study d of method, suggesting that the term may be understood and applied different people. In general terms, the case study is a type of field seeks to understand the reality of a given topic by focusing on one or of analysis. Some definitions of case study are introduced and case study is a research strategy focused on understanding the dynamics a single setting (eisenhardt, 1989). Another aspect of this definition is the term "a single setting",Which is understood as a unit of analysis, that is, the phenomenon or ed, which may be a company, person, department, method or event, ena and case study is performed through empirical research that engages in an ation of a contemporary phenomenon and its real-life context, especially boundaries between phenomenon and context are not evident (yin, 2010). Pursuant to this definition, the author focuses scope of the case study and addresses the real-life context, stressing that cher does not separate the phenomenon from its context because ions are important for its understanding. 2010) notes that an unclear boundary between phenomenon and context indicative of the use of the case study.

However, this aspect requires s, such as the establishment of other technical characteristics, including tion and data analysis strategies, to narrow the definition of case , yin (2010) argues that the case study is. Broad method that includes project rationale, data collection methods, and ches to data analysis approaches. This is a noteworthy issue because, martins (2008), the case study is ch strategy and not a data collection method; that is, the mere conduct ch using data from a company does not render that research a case ing to yin (2010), research involves cally different situation wherein there will be many more variables of there are data points. Therefore, research relies on multiple sources ce and data, which should converge triangularly, thereby benefiting from development of theoretical propositions to guide data collection and respect to the case study methodology, yin. Conversely, merriam (2009) advocates the use of case the researcher's interest is more focused on understanding the social occur in a specific context than on the relationships established les. Furthermore, the author also notes that the case study focuses more t, discovery, and interpretation than on hypothesis testing. In this type , the researcher goes into the field to find out what happens, seeking tand how things work, which is a process that is both intuitive study does not intend to discuss which of the case study approaches is riate; instead, it understands that the choice of one or the other depends purpose of the study, the type of question that will be researched, and the analysis that will be extracted. Thus, a deductive analysis considers tical framework as the premise, and an inductive analysis is more dependent retation and intuition about the data, analyzed -kooistra and vosselman (2012) argue search for more practically relevant management accounting knowledge is the debate on the desirability of theoretical pluralism or heterogeneity in tion of that knowledge. 2010), the case study may have a positivist, a post-positivist, or -structuralist approach, among others; the approach will affect not the choice but instead the element chosen for analysis, the method of data selection is, and the language used to report the ing to yin (2010), the case study sting when it fulfills three requirements, namely: (i) the questions posed are. That some reasons to use the case study include the opportunity for cher to study management in its natural environment, to learn about its , and to generate theories from practice; to answer "how" and "why"-ons to understand the nature and complexity of processes; and to explore which research is inherent characteristic of the case study is its deepening capacity for data,Analysis, and results compared to other research strategies. Lillis and mundy (2005) have conducted a study on the gies used in management accounting studies, illustrating the levels of breadth (high and low) into which strategies may be classified (figura 1). Case studies (single and multiple) at the high level of depth and low level of the breadth category because size of the samples 1 comparison between depth and breadth of research : adapted from lillis and mundy (2005, p. Questions that require deepening the research on the subject or studied use the case study strategy. 2 types of case studies, similar to other research strategies, may be used for various (2010) argues that case studies may atory, descriptive, and explanatory, and each should be classified according type of question. However, the author provides no further information about terizes each type of case et al. Descriptive case studies are commonly used the trends and topics that have already been discovered by surveys. Only atory case seeks to extract a detailed understanding of a particular the case is not regarded as an accessory to quantitative ardt (1989) establishes a fication in which case studies may be used for several purposes, ing a description, testing a theory, or generating a theory. 2010) follow that line of define the objectives pursued by researchers to apply the case study and defining those objectives will help define the knowledge generated by s (1990) suggests that ting case studies may be descriptive, illustrative, experimental, exploratory,Or explanatory. Exploratory case studies are igations aimed at generating ideas and hypotheses for rigorous g at a later stage, with the purpose of promoting generalizations about s for various accounting practices. Explanatory or explicative case to explain the reasons for accounting practices wherein a theory is used tand and explain specific objectives rather than to classifications show that the type of case study will depend on the the knowledge on a particular subject in relation to that contained in ture. For example, a study that aims to assess how a specific ce works in a company will use the descriptive type of case study, r study aiming to identify patterns of behavior regarding specific a group of managers in an organization to formulate a substantive theory the data will use the explanatory type, and another seeking to clarify a in a company will use the exploratory type. 3 criteria for case study quality tests have been used to assess the quality of empirical social research studies:Construct validity, internal validity, external validity, and reliability (yin, 2010). Construct validity is used to assess whether the operational definitions ucts actually measure the study object. Godoy (2006) presents a different interpretation,Wherein the findings of a research study must be based on data to be , that is, the extent to which the description of the case represents the al validity is related to the data analysis phase, and its assessment ensuring that the analysis results are supported by logical models of pment and simultaneously ensuring that they have the ability to reflect al validity defines the domain to which the study findings may be generalized. Clearly, this is not lization (inference by sampling) but instead a type of generalization (2010) calls analytical generalization,Which is linked to a broad issue of generalizing case study results is a recurring subject because gy addresses specific realities, not samples of realities. Scapens (1990) clarifies the issue, showing studies are approached as small-sample studies, and this interpretation, in management accounting, derives from the positive research tradition, to determine the extent of particular occurrences in a specific (2010) also follows this line of commenting on this type of criticism, mentioning that it occurs when case study to the survey. However, this analogy with samplings and universes ect when examining case studies because surveys rely on lization, whereas case studies rely on analytical , when compared to strategies based on quantitative models, the case study limitation. However, when the analysis is focused on the nature and purpose case study, this issue loses relevance because the objective of the case study the statistical generalization of a specific phenomenon but instead tanding of a specific phenomenon as it actually occurs, regardless of similar situations ility relates to the demonstration that the operations of a study, collection procedures, may be repeated with the same results (yin, 2010). Reliability ensures the replicating a study, and the researcher should implicitly follow ures inherent to scientific research. Because a case is usually non-replicable,Its reliability will be primarily demonstrated by data triangulation resulting use of various data collection tools, evidence linking, and rigor in all of ures performed during the study (martins,2006). 2010) existence of data triangulation as one of the points of evaluation ological (2010) suggests the use of a case ol to ensure that the study or one of its procedures may be repeated. Ol consists of detailed documentation of the procedures followed in the that those records increase the reliability of the r noteworthy issue for researchers is the importance of highlighting dge generated by the case study (otley , 1994). Discuss this characteristic, specifying some criteria related to the finding dge generated by the case study. Accordingly, the case study's importance identifying not only the findings or knowledge that it generates for theory ce but also whether grounds for further studies -mazzotti (2006) argues that tion of the knowledge generated by the case study and the approval of ility and relevance by the academic community require the researcher to nted with the current status of knowledge on the study subject, chers (in some way) to include their research in the dge-production ing to the above, the case study strategy has requirements to ensure that it scientific through valid and reliable results, like any other strategy, and cher must be aware of these issues. 4 roadmap for conducting a case is important to note that the establishment of procedural guidelines, produce a research strategy, is not a package deal that ensures a study's objective is to establish some steps and procedures that will help in conducting the study, if observed by the researcher. There is no unanimity s about the roadmap, although those who care about the issue suggest some help conduct a case (2006) discusses the choice of the analysis, the definition of the role of theory, the literature review, and collection and data analysis procedures. The case study type will depend on subject, which will determine how the other steps are defined. Multiple-case study is also defined at this ing to yin (2010), when designing a , it is important to decide whether the research questions will be a single case or multiple cases. The single-case study is appropriate l circumstances and yin (2010) such circumstances: (i) when the case is critical to testing a theory and m, challenge, or expand it; (ii) when the case is extreme or peculiar; (iii) st to the previous explanation, when the case is representative or typical;.

Iv) when the case is revealing and previously inaccessible to social ch; and (v) when the case is longitudinal, representing two or more sely, the choice to perform a multiple-case study is explained by the need l (cases may predict similar results) and theoretical (produce s, but for predictable reasons) replications. In other words, the rationale use of multiple cases is replication (yin,The type of case study that will be conducted should consider the role of theory. Sed above, the use of a certain theory is not mandatory, except when ive is to test it or when a theory is used to establish propositions to ture review is regarded as relevant in contributing to the advancement dge because existing studies on the subject should be considered, study from being trivial or addressing an area that is already well studied. Otley and berry (1994) argue that the case study is -free; it begins with some implicit or explicit theoretical stance. Ance of theory choice or even of the review used to guide the case s from the possibility to show the study contribution, that is, to identify result that remains unknown to the academic or practice studies combine data collection methods such as interviews, records,Questionnaires, verbal reports, and observations; the evidence may be qualitative tative (eisenhardt, 1989; yin, 1981), or it may be qualitative only (godoy, 2006). 2010) assess whether the data collection methods used ned and the existence of explanations of the collection method, including number of respondents and the type of data analysis should be surrounded by the logical sequence linked to the type on and the type of study. The analysis should be confined to the data in of an inductive study, that is, it should describe what the data show, in of describing a reality or generating a theory. In the data analysis ive studies, the theory that serves as the basis to formulate the proposals the study should be s (1990) considers the preparation,Collection of evidence, evaluation of evidence, identification and explanation of rds, the development of the theory, and the writing of the report as key should be followed when conducting a case study. There are some differences t to what godoy (2006) proposes,Although in essence, the same logic is (2010) considers these issues ents of the case study design, including the study questions; the propositions,When present; the unit of analysis; the rationale linking the data to itions; and the criteria to interpret the findings. Lima, antunes, mendonça neto, and peleias (2012) propose tical framework for the development and validation of the case study the following steps: (i) formulation of the problem; (ii) definition of the ; (iii) determination of the number of cases; (iv) protocol development; (v) tion; (vi) evaluation, analysis, and triangulation of data; and (vii) roadmaps are important so that researchers know in advance the steps ures to be followed to ensure that the research project addresses ns. It is important to note that these steps are included in the criteria ing the methodological rigor of the present study. 2010) assess the of papers published in the brazilian academy of management (associação pós-graduação e pesquisa em administração - anpad) meeting and in the journal ting research, which used the case study. The conclusions highlighted that the case study strategy has been t methodological rigor, especially in et al. 2005) analyze case studies from g in the field of management; the most critical aspects are the following: of few sources of evidence in most studies; the lack of clarity in the ures; and the fact that few studies were characterized by the application i et al. 2008) analyzes the case meetings in the management and production engineering fields; his results find inance of studies with descriptive and exploratory purposes with linear structures; few studies that aimed to propose theories and models; a methodological rigor and planning when conducting case studies with respect selection, collection instruments, data analysis, and conclusions. Methodological study is descriptive because it sought to describe characteristics of a examining the methodological rigor of case studies in management accounting published. 1 population and that were published in brazilian accounting journals ranked in strata a2, b1,And b2 of the coordination for the improvement of higher education personnel. The period analyzed ranges from 2008 to 2012 because most of the 's and doctorate degrees in accounting sciences began to be granted in 2007,Which may have contributed to the production and publication of research studies collection was performed in may 2013; we selected those management that used the research strategy of the case study. The term "case study" ed in the paper title or abstract, or in the body of the text when necessary,To identify and select the papers for analysis. Importantly, only the papers s clearly indicated that it was a case study were uently, the term "management accounting" was searched in the abstracts and cases, in the full text of the papers. Whenever this term was not ted, the paper introduction was read to assess whether the study focused on t related to the field of management accounting. For example, papers ment information systems, information for decision-making, and ting practices and artifacts were found. Those that did not include the term were not focused on a subject of the field were excluded from the sample. However, -text of one paper was not available online, and therefore, it was excluded sample. Ls classified in the strata studied that are not presented in table 1 published no papers on the ed in the period covered by the 1 list of journals used in the research study and the number a de contabilidade e finançian business ilidade vista e a contabilidade e organizaçõa universo contá (são leopoldo – online). Set of 15 criteria (table 2), it or implicit inclusion in case studies is desirable for the studies to ered appropriate from the standpoint of methodological rigor, were on the issues discussed in the literature review section (ork). 2010), with six criteria adapted from that other criteria were extracted from other studies composing the ork because they were deemed more appropriate as methodological rigor criteria were classified into four categories: (i) the study object; (ii) collection/evidence; (iii) the data analysis; and (iv) the 2 criteria for the analysis of methodological rigor in the study seek to understand a phenomenon in its t? Explanation of the need to use the case study e the proposed phenomenon, which is not possible through (2010); eisenhardt (1989), cepeda and martin (2005). Theory (single-case study) or replication () used as a basis for the analysis when conducting a ? The study warn about issues requiring criteria formed the matrix guiding the data analysis in the present study. 3 procedures for data collection and ological rigor was understood as the frequency (or the presence) of teristic of the case study strategy outlined in table 2 in each paper in the sample examined. In the case of ia (including items 4, 5, and 13), the type of each response was described frequencies of similar responses were then added. In some cases, it was necessary to read the presentation and analysis s to assess some method applied by cesar et al. 2010) for the data analysis, wherein each criterion was analyzed in each paper so ion 1, for example, will have 100% methodological rigor if all of the contain that criterion. According to the analysis performed, the criteria less aligned with tical propositions and those under observation by the authors when case study could be limitation of this study relates to the choice of the criteria used to ; those criteria are focused on issues such as construct validity, ty, external validity, and reliability, which are test models applied in s with a positivist approach, according to cepeda and martin (2005). This approach is part of the ream, according to chua (1986), and d because nearly all of the papers found for analysis did so. Sing or analyzing the approaches used in the papers was not the objective study, an initial assessment was performed for the criteria to be chosen. Papers (1% of the total) reported using the interpretive research ore, the positivist approach criteria were adopted, focusing on yin (2010), scapens (1990), and r limitation is the impossibility of extrapolating the results found beyond analyzed because the sample is non-probabilistic. Criterion ed whether the study sought to understand the phenomenon in its real context,That is, the existence of an explanation in each paper about the need to use the to examine the proposed phenomenon, which was not possible using other gies.

Ation that the study will be conducted in a specific company in the uction, for example, may convey the incorrect idea that this issue is d without providing further information about why the strategy was chosen. This is a key issue for research quality because the case s the reality that the study seeks to understand, as indicated by yin (2010), cepeda and martin (2005), cooper (2008), and ion 2 assessed whether the reason for choosing the case study strategy ned, that is, to test or develop theories, or to describe or explore enon, among others. 2010), which is explained by that one criterion considered by journals to accept papers is the existence y defined objectives for the application of the strategy. The 13% frequency in the case of this study contradicts ation because although most papers failed to report clear objectives, they hed by , a possible explanation for this result may be reviewers and journals' require reporting of the papers' objectives. The importance of this criterion ghted because this information outlines the study scope and guides the ology and findings. The importance of emphasizing this choice, which helps to show the gs in relation to other studies, which affect another criterion, the the study contribution, which is analyzed ion 3 assessed whether a link existed between the phenomenon and the context stage of the research, that is, whether understanding the phenomenon is that context. This information was found in 149 papers (83%) and was ntly reported in the introduction and in some cases, in the methods. 2010) do not make ndent assessment of this characteristic, the combined analysis of the enon showed that authors are not significantly committed to reporting ia used for case selection and that one explanation for this is the accessing companies, which ultimately occurs not by necessity, but for reasons gh convenience may be one of the reasons to conduct a case study at a y, that does not explain the failure to report the reasons for doing so. Whether it is suitable or not, the study will ultimately be conducted at y, and thus, there should be some reason that explains the choice. Otherwise,The study will not generate contributions because it is not performed in a nment. In this study, the presence of explanations in 83% of the ts the authors were concerned about explaining the importance of performing study in a particular company or environment and explained their choice. Suggest that researchers have no difficulties in finding a suitable site t their ion 4 assessed the type of question raised in the study. Questions "how" appeared in 25 papers, "which"-type questions appeared in 35 papers,Questions with "yes/no" answers appeared in 22 papers, other types of ed in three papers, and 113 papers showed no question whatsoever. The not be assessed in this case because many papers contained two or case study method is preferable for "how" and "why"-type questions, according (2010), as discussed above. Most of analyzed cite this statement by yin but most do not use those types ons to guide the case study. Furthermore, the use of which-type questions ons with yes/no-type answers precludes a deeper analysis of the results. Yes/no"-type answers may be that most studies were descriptive or exploratory,According to criterion 5 discussed below, which usually have no intent to explain ion 5 examined the type of case study - whether exploratory, descriptive, atory, among others. In the sample analyzed, these types of compared the data found with the literature reviewed but did not discuss le causes of the differences or similarities found in the sample and berry (1994) mention that a on of the case study is to explore, although the central idea of atory study surpasses mere description and is guided towards explanation. Thens the notion that the manner in which exploratory case studies were used papers makes little sense because the in-depth study of a phenomenon is one i et al. Furthermore, the need or even the preference for conducting studies less time to complete may help explain the choice of the types ing to martins (2008), the issue of the range of research possibilities guided by a case is noteworthy that the type of research was not mentioned in 62 papers (34%). Ation helps to outline what is expected from the case study results and ed in the research plan and should be explained to the reader to tanding the scope of the results found in the 3 also shows that the explicative atory type appears in only 6% of cases and is sometimes used in other types of research. Otley and berry (1994) highlight that case studies likely used to help generate theoretical statements through observations ptions, which was not found in the sample. 2008) also find few examples of research studies for pment and proposition of theories and models based on case studies. Tation of one of the papers as an action research-type case study, ing to martins and theóphilo (2007) r research strategy, was interesting and shows the lack of understanding of 3 type of research atory and retive and atory, descriptive, and ptive and ative and ion 6 assessed whether the case analyzed was representative of the ive, that is, whether the study presented explanations for the choice of case or multiple cases. The analyses could not be separated between single cases and because in some papers, the studies were conducted in several r, they were considered single-sector case studies, not multiple-case was also found that some multiple-case studies applied the same method but did s the reproducibility or comparison of results. Others also examined ies or units of analysis and failed to mention whether it was a a single-case explanation for the unit of analysis and the number of cases examined ant because it provides evidence on the choice of the case, entativeness of the study subject, and the factors used for the choice, ted by yin (2010). Of authors reported explanations for the choice of the case study strategy,According to criterion 2, may help explain the frequency found, that is, the of concern about explaining the case ia 7 through 11 analyzed the studies with respect to their data ion 7 assessed whether the studies contained multiple sources of evidence data triangulation. Although that number represents the majority, 42% of case studies are on only one source of data, which precludes confirming the accuracy of ation used in the analyses, that is, it precludes triangulating the data ng data reliability. 50), "one most distinctive characteristics of the case study compared to other s is the use of multiple sources of evidence. Furthermore, there is no way that the case has been scrutinized when using a single source of evidence, how thorough it might be, and those procedures may be considered ch instead of case studies (gil et al. 2005) arrive at a result this study regarding most case studies' use of few sources of evidence. The triangulation will ensure that discoveries in a case study will be convincing te" according to martins (2006, ion 8 assessed whether there is triangulation of data in the studies use of multiple sources of evidence. Only 27 papers (15% of the total) data triangulation, that is, only 27 studies (25% of 105 papers) with s of evidence used this resource. This ts that using multiple sources of evidence may be used for purposes other explanation for this would be the authors' possible lack of awareness precautions to be taken during data collection on a case study. Another be that many papers (53%) used the case study as a data collection method and a research strategy, as discussed below, which would rule out the use of ion 9 examined whether operational measures were disclosed for the ed, when necessary, which helps to impart construct validity. The results from similar studies may only be added concepts studied are also the same, which helps to assess the ion 10 analyzed whether there is an explanation for the data collection method,Including the steps followed, when they occurred, how they occurred, with whom ed, and in what way they occurred, which also contributes to data 53 papers (29%) reported all this information. 2010), 95% of the papers reported the tion method and 61% included information on the respondents, the data, and ions examined in the analysis and according to those authors, that number ed because it is a formal requirement to be met for submitting papers ation in the annals of conferences or in journals used as data sources in this study have the highest capes ore, it was expected that in their assessments, the reviewers would demand ation be provided in detail. Thus, the explanation for this fact may be () the lack of knowledge about the case study research strategy. Intriguingly,The authors have this information yet fail to detail it in the methods, which t that they do not consider this information key for understanding the for data imately 50 papers (28%) did not even report the case study methodology and tion method.

Information on the process is necessary both to assist in the study to enable other interested authors to use it as a basis for further research le comparisons among ion 11 analyzed the existence of some report or indication regarding ch protocol, which may offer the possibility to replicate the data in other studies. It rthy that information on the protocol is not mandatory in case studies,Although detailed information on the data collection method, which is ation, is critical to data analysis of the criteria for the data collection category indicated the confusion among authors between the case study as a research strategy and as collection method, as reported by yin. This r evident when noting that the case study was treated as a data in 96 papers (53%) because it essentially served to apply the sed in the literature review section to the company examined, that is, applied some model, structure, system, or evaluation, among others, with ted from the company examined, and it did not examine what the company does in a specific case study is not and should not be merely a data collection method, as the theoretical framework. It is a research strategy with specific generates satisfactory results regarding the study object only when tly. This result indicates that the case study strategy is apparently not tood by those who work in the scientific production interesting facts were observed in this category. One paper used ture review as a data source and considered it as a case study. It is rthy that most of the papers that used the case study cited yin to suitability in the proposed study. However, our analysis seems to suggest s cite their explanations out of example, one of yin's statements that is most frequently cited in the papers "the case study research method is an empirical inquiry that investigates porary phenomenon within its real-life context". This statement is tood by many authors as the definition of a case study and if analyzed in e of an interaction with the other characteristics of the method, it may an understanding that mere data collection in a company may characterize ingly, further attention is required when explaining the choice of a case report other underlying characteristics of this research strategy to ensure ility of the gh excluded from the criteria examined, it was found that with respect to tion, 12 papers (7%) used interviewees' statements to support the es. This type of evidence could be better used by the authors ribing the statements of interviewees helps to support the authors' analyses,Especially with respect to critical issues discussed in the ia 12 and 13 refer to the data analysis category. Criterion 12 assessed is an explanation for the method used to perform the analysis that helps e internal validity. The analysis is usually based on comparing the data with ts or theories used in the literature review. Most of the papers failed any information on the data analysis method, compromising the ty, and this is a key issue in qualitative research studies, as discussed and chapman (2006). 2005) also find that most of studies evaluated lacked clarity with respect to their analytical procedures,And one explanation is that in most cases described only the data that were is also apparently the reason for the lack of a detailed data analysis, based has been assessed in this study. Some papers did not use a literature which to base or compare their analysis, only a mere data description. The most papers are descriptive and exploratory may be an explanation for use of content analysis not for data treatment but for data analysis was cited papers, which shows the occurrence of confusion in this regard. Therefore, content analysis is not a data analysis method t to the study objective; instead, it is a method used to extract data from ents that will be used in the ion 13 analyzed whether the use of theory (single case) or replication. Multiple cases) as an analytical base occurred when performing a deductive study,Which also helps to provide the characteristic of external validity. It is the use of the deductive method was reported in three papers (2%), all of concepts as an analytical base: the use of either theory or replication was in these case study provides a vehicle through which theories may be generated or on data and is most appropriate where existing theories are inadequate lete or explain only part of the phenomenon of interest, according to otley and berry (1994). Thus, it ed that the results of the analysis would provide more evidence of the use es, along with possible changes or even the generation of theories. That is, the n was to test the use of concepts in companies, not to study its effect or occurs. Those cases indicated that some authors have contact with a concept to apply it to an organization. There is nothing wrong with doing so; m is that it is usually done without a research plan, which may lead to enly chosen method and failure to generate contributions to complete the analysis of this criterion, a comparison was performed among the using theory from the case study and the other criteria evaluated. The that no significant change in the frequency of criteria 1 through 6 ( the study object) occurred in those 15 papers. However, the frequency of ia related to data collection, data analysis, and results respect to data collection, the mean frequency of the five criteria evaluated group (from 7 to 11) increased from 39% to 59%: that is, in general, se rate was approximately 51%. Standing alone, criterion 7 (whether s of evidence were used) increased from 58% (for the 180 papers) to 87% ( 15 papers); criterion 8 (whether there was triangulation of data) increased from. And criterion 11 (description of the research protocol) increased from 5% respect to the data analysis, the frequency of criterion 12 increased from 31%. This that the papers using theory to base the analyses and the results provided about the data collection, data analysis, and the disclosure of results papers using concepts or ia 14 and 15 refer to the results category. Found that 28 papers (16%) presented this information and compared their previous studies, that is, most case studies analyzed failed to highlight bution to the literature or practice of management accounting. On this matter,Otley and berry (1994) argue chers using the case study method must clearly state their initial s and interpret their results to indicate the theoretical red by the empirical observation. This shows the importance of situating study's contribution to enable adding it to the knowledge already available,That is, the research should have practical relevance (meer-kooistra & vosselman, 2012; bogt & helden, 2012). 2010) do not assess butions generated by the studies examined, although they note that only 6% papers attempted to refute the knowledge generated. According to the authors,This incidence shows that the researchers did not attempt to refute the ted, nor did they consider it important to include any comments on the this study, the percentage of papers that explained their contributions researchers conduct their studies separately from the literature, ing what has already been reported and what has been discovered on the ed. Another possible explanation may be the fact that as discussed above, the studies analyzed used the case study data to test models or criticism of this study proposal is that it is inadequate to assess whether /concept may be calculated or implemented in the company: instead, what to discover in companies that use or have used that model/concept why it worked,And/or what worked, and what did not work and/or why. This information contributes literature on the subject and helps other companies that have implemented to implement that cost management tool or other model/ion 15 analyzed whether the study warned about issues that need ch. 2010) characteristic in 39% of papers; the disclosure that the research s for further research was not observed in any study, but the authors do s the reasons for this finding. Most of the studies were expected to show of information because case studies usually approach specific issues and in depth. Therefore, the existence of untested variables or theories that ment the findings is usually emphasized as an issue requiring further result may be explained by the fact that most studies are descriptive atory and have primarily used the case study strategy as a data e of the importance of highlighting the research results as a way of contributions of the papers, an analysis was performed comparing the data papers that contained the two criteria comprising this group (14 and 15) with criteria evaluated to assess whether differences occurred in the n papers were identified that both explained their contributions and issues requiring further research (8% of the total), and no ences in the frequencies were found between these 15 papers and the 180 finding is noteworthy because papers highlighting their contributions g about issues requiring further research were expected to validate gs by showing more rigor with respect to the other criteria than the . This suggests that even when papers highlight their contributions, they issues with methodological rigor that compromise the validity and reliability was no specific criterion addressing external validity; therefore, not be made in that regard.

648) argues, "researchers may offer unity for vicarious experiences through a dense and vivid narrative, that is,They may lead readers to associate what was observed in that case to enced by them in other contexts". 2 summary and comparison of completing the data analysis, a summary (outlined in table 4) was performed that included the research criteria, tive observed frequencies, and results from the study by cesar et al. The study seek to understand a phenomenon in its the reason for the choice of the case study there a connection between phenomenon and context at any stage was no concern about the type of question is raised in the research? Critical aspects concerning the results were the following: (i) little explaining the need to understand the phenomenon in its context (22%); (ii) explanation for the purpose of choosing the case study strategy (13%); (iii). V) lack of a rationale for the choice of single- or multiple-case study; (vi) of only one source of evidence in many studies (42%); (vii) little use ulation of data and information (15% of papers); (viii) little emphasis ation about the data collection method (29%); (ix) little reference to the the research protocol or details related to data collection; (x) confusion case study as a research strategy and as a data collection method in a of cases (53%); (xi) a low number of papers explaining the data (31%); (xii) greater emphasis on the use of concepts than on the use es or replication; (xiii) few reports of the contributions generated by , especially compared to previous studies (16%); and (xiv) failure to issues requiring further research (42%). Based on the analysis of those studies' results, it is in several aspects, case studies in management accounting have no . This panorama highlights the gap between how a case study should be conducted researchers are using this resource in practice and identifies unities for profile of the papers included in the sample examined focuses on data d of explanation, on the use of concepts instead of theories, with ing of how the study was conducted and how the analyses were performed, ting isolated results, and only 16% of the papers reported contributions previous studies. Finding that triggered evidence in that regard was that most of the papers descriptive and exploratory types of study. These types of study usually do not explain the results, only to describe the data. These results tent with zimmerman's (2001) argument empirical literature on management accounting is focused on reporting ces. Descriptive studies per se neither advance the create an understanding of management accounting practices in a coherent manner. Most of the studies ed to have isolated data, with no link to similar studies or even theories explain the findings derived from the observation was confirmed when noting that studies that used theories to results had higher methodological rigor rates than the papers using concepts,Especially for criteria related to data collection, data analysis, and results. G supports the notion that explanatory-type papers or papers that use to support the results provide more detail about the information related ological rigor. Another reason that may be linked to the performance of ia is that most of the papers (53%) used the case study as a method of tion, not as a research strategy. 2010) obtains different d to the percentages of items that can be compared with the present study,Indicating that no improvement occurred. In contrast, the items were less frequent study, except for criteria 15, with respect to the need to continue the studies corroborate the results found, including gil et al. This shows the need tand the case study strategy, analyzing its fundamental principles and to take advantage of its potential; moreover, it indicates that the issues the case study are more closely related to how it has been used than to the of this study's contributions was its presentation of the key issues ion from researchers using the case study approach, to increase the of case studies. This was achieved by introducing a set of guidelines ting case studies and how to apply them as quality criteria to assess ological r contribution was the identification of the gap between what is proposed as study according to the literature and what was implemented in management s in brazil, which demonstrates the need to make an effort to change ion to produce quality studies with reliable results. The importance of ting studies lies in the possibility of their results to help the practice (meer-kooistra & vosselman, 2012) and one way this goal is to make adequate use of the strategies available for is recommended that future studies examine other possible reasons that might study's findings, using authors, professors, reviewers, and other people the process of producing and publishing research on management accounting s. Other studies should also focus on investigating the specific content of use case studies as research strategy to assess, for example, whether ng to be explanatory may actually be regarded as , t. Lee, the real life guide to accounting research: -the-scenes view of using qualitative research methods (pp. A review of case studies management decision 2003-2004: guides and criteria for achieving quality ative research. Reflections on the case studies in the accounting, management and organizational ative research in organizations and management: an international journal, 2(3),Lillis a. Cross-sectional field studies ment accounting research: closing the gaps between surveys and case l of management accounting research, 17, , j. Research paradigms,Theoretical pluralism and the practical relevance of management accounting ative research in accounting & management, 9(3), m, s. Lee, the real life guide to accounting research: a behind-the-scenes view of ative research methods (pp. Journal of accounting and economics, 32,March 13, 2014; revised:March 19, 2014; accepted:All the contents of this journal, except where otherwise noted, ed under a creative commons attribution care consulting case studycover letter nyc teachercv profile example teacherterm paper abstractentrance essay for graduate school examplesi don39t want to write my research paperterm paper topics historycritical thinking activities for middle school mathgebührenvolunteer case study templatejob resume outline downloadcase study for psychology topicserkältunghow will critical thinking help you find your purposemla citation owl in textlay magistratespersuasive essay synonymscase study daybed ägecase study sample for counseling - writing and editing services - mba accounting case study assignment help | mba - essaycorp10. 2015 by objective examples retail ve writing classes in nce writing jobs online dge management casestudy based journal ark ptive essay about the beach y of villa for sale by sacha do i make my essay double hension critical thinking and logical es of literary essay for ch paper research academic writing ss research al statement medical school johns like to respond to identify and treatment team, marital therapy. 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Proofreader&sites=9&static=4409personal goal statement nursing graduate n essay check for al statement ucas how many s of assessing critical thinking ve writing lessons for middle proposal case study. Podcast featuring faculty discussing cases they've written and the lessons they time pressure help or hinder creativity at work? Teresa amabile discusses how managers can create the ideal conditions for employee creativity and success based on her research in three industries, seven companies, and 26 creative project for comment; 0 comment(s) research on general accounting from harvard business school faculty on issues including accounting principles, practices, and theory, and on regulations and g paper price synchronicity and material sustainability jody grewal, clarissa hauptmann, and george paper seeks to understand and provide evidence on the characteristics of emerging accounting standards for sustainability information. Given that a large number of institutional investors seek sustainability data and have committed to using it, it is increasingly important to develop a robust accounting infrastructure for the reporting of such g paper and how investors use esg information: evidence from a global amir amel-zadeh and george data from more than 400 senior investment professionals provides insights into why and how investors use environmental, social, and governance (esg) information as well as the challenges in using this information. This study also documents what investors believe will be important esg styles in the apple's tax situation, an unprecedented financial european union recently hit apple with a $14. Quarterly earnings calls with investors and analysts, some retail managers may underplay how their companies are actually performing, according to recent research by kenneth froot and for comment; comment(s) g paper ations of fractional response model to the study of bounded dependent variables in accounting susanna gallani, ranjani krishnan & jeffrey m. Eccles and tim youmans argue that a board's primary duty is not to the shareholders, but to the corporation for comment; comment(s) g paper ’ risk the financial crisis, there has been renewed interest in documenting how much risk financial institutions are exposed to. This paper shares the important goal of that scholarship: to come up with a method that summarizes banks' positions in a meaningful way so that it will inform the theoretical modeling of these institutions and offer insights for policy decisions. Specifically, the paper measures banks' exposures to macroeconomic risk through their fixed income positions by representing those positions in terms of simple factor portfolios. The results help elucidate the evolution of bank risk taking over the last 20 for comment; 0 comment(s) g paper trated capital losses and the pricing of corporate credit : emil n. Evidence from the market response to the 2011 japanese tsunami supports the causal link between capital losses and price for comment; 0 comment(s) g paper ting data, market values, and the cross section of expected returns the past 30 years, the central question in asset pricing is understanding what drives the variation in expected returns. It also provides a practical tool that can be used to analyze investment choices in international equity for comment; 0 comment(s) g paper d materiality and material disclosures of credit robert g. Using the lens of materiality, the authors of this paper examine principles underlying the methodologies and business models of credit reporting agencies (cras), finding that cras have potential governance shortcomings that need to be addressed by the boards of the cras themselves. The governance remedies recommended here aim to restore credit rating institutions to their historic role in the proper functioning of the global capital for comment; 0 comment(s) g paper r lobbying on accounting abigail m. Allen, karthik ramanna & sugata tanding the political process that leads to accounting standards may provide insights into both their procedural legitimacy and how they will eventually be used. In a study of the role of major auditors in the accounting standard-setting process, the authors provide a systematic characterization of auditors' changing incentives. For comment; 0 comment(s) g paper rise and fall of demand for sergey chernenko, samuel g. Demand for these securities helped feed the housing boom during the early and mid-2000s, while rapid declines in their prices during 2007 and 2008 generated large losses for financial intermediaries, ultimately imperiling their soundness and triggering a full-blown crisis. Using micro-data on insurers' and mutual funds' holdings of both traditional and nontraditional securitizations, this paper begins to shed light on the economic forces that drove the demand for securitizations before and during the crisis. For insurance companies, incentives appear to have played an important role, though the nature of the relevant incentive conflict seems to have varied across small and larger insurance for comment; 0 comment(s) g paper ational trade, multinational activity, and corporate c. Credit constraints also play a role in determining which firms choose to conduct operations in multiple countries and what kinds of activities they perform in different jurisdictions. As a result, financial frictions shape multinational decisions regarding production location, integration, and corporate for comment; 0 comment(s) g paper capitalism, american style: what are we talking about here? In this research paper, the author's goal is to add precision and nuance to our understanding of this form of corruption. The paper next describes the costs of cronyism and concludes with innovative ideas for curbing the excesses of crony capitalism. In the absence of such reform, the many benefits of the espoused system of democratic capitalism cannot for comment; 0 comment(s) ng the family business: survival’s secret secret sauce for surviving from generation to generation, says family-business expert john davis, has three main ingredients: growth, talent and for comment; 2 comment(s) g paper ate and integrated reporting: a functional robert eccles & george ate reporting plays two functions. The first is an "information function" that enables counterparties, such as investors, employees, customers, and regulators, to enter into an exchange of goods and services under specific terms. Moreover, as the authors argue, these two functions vary in terms of how important the role of regulation is. Companies need integrated reporting in order to make sure that their corporate reporting process effectively performs the information and transformation for comment; 0 comment(s) g paper ing the cash policies of public and private rial firms listed on stock markets in the united states held $1. This paper underscores the limitations of extrapolating what we know about public firms to private firms. This is surprising, particularly in light of the fact that, among public firms, those that are small and have worse access to capital (that is, those that look the most like private firms) hold the most precautionary for comment; 0 comment(s) g paper joan farre-mensa, roni michaely & martin c. In this paper the authors review the academic literature on payout policy, with a particular emphasis on developments in the past two decades. A number of factors other than the level of free cash flow determine the level and form of payouts. Analyzing these interactions can play a key role in advancing the payout literature in the years to for comment; 0 comment(s) g paper use of broker votes to reward brokerage firms’ and their analysts’ research david a. Little research to date, however, has examined the determinants of broker votes, their consequences, and their economic function.

In this paper the authors use data gathered from a mid-sized investment bank for the years 2004 to 2007 in order to study how broker votes are related to institutional investors' commission payments and analysts' client services and compensation.