دانلود مقاله روش شناسی Q برای انجام مطالعه در حسابداری
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دانلود مقاله روش شناسی Q برای انجام مطالعه در حسابداری

عنوان فارسی مقاله: روش شناسی Q برای انجام مطالعه در حسابداری: مطالعه Q درباره دیدگاه حسابداران نسبت به گزارشگری اجتماعی و محیطی
عنوان انگلیسی مقاله: Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting
مجله/کنفرانس: حسابداری درباره دیدگاه های حیاتی - Critical Perspectives on Accounting
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مدیریت
کلمات کلیدی فارسی: روش های تحقیق، روش شناسی Q، حسابداری محاوره ای منطقی، دیدگاه های حسابداران، گزارشگری اجتماعی و محیطی
کلمات کلیدی انگلیسی: Research methods, Q methodology, Critical dialogic accounting, Accountants’ perspectives, Social and environmental reporting
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.cpa.2021.102355
دانشگاه: Toulouse Business School, Toulouse, France
صفحات مقاله انگلیسی: 37
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2022
ایمپکت فاکتور: 2.283 در سال 2020
شاخص H_index: 39 در سال 2020
شاخص SJR: 0.910 در سال 2020
شناسه ISSN: 1472-6955
شاخص Quartile (چارک): Q1 در سال 2020
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
آیا این مقاله فرضیه دارد: ندارد
کد محصول: E16077
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract
Keywords
Introduction
Framing this Q study within critical dialogic accounting
Methodology and methods
Factor identification and articulation
Exploring the political frontiers between divergent perspectives
Discussion and concluding comments
Declaration of Competing Interest
Acknowledgements
Appendix A - Q set (listed by core statement number)
Appendix B – Crib sheet for each Factor interpretation
Appendix C – Example PqR
Appendix D – Individual participant factor loadings
Appendix E – Reflection questionnaire (RQ1)
Appendix F – Post-sort interview guide
References

بخشی از مقاله (انگلیسی)

ABSTRACT
Critical accounting scholars have long lamented the hegemony of a business case rationale in accounting and its impact on the representation of interests other than those of shareholders. However, relatively little prior research has considered the perspectives of the accountant, and what little there is raises concerns about their capacity to engage with ideological diversity and complexity. Q methodology (QM) is a research method that can help critical researchers explore individuals’ perspectives around politically contentious issues by identifying a plurality of perspectives, as well as surfacing the political frontiers between them. To demonstrate this utility, I present a Q methodological study (Q study) of accountants’ perspectives of social and environmental reporting (SER). Theoretically positioned from within critical dialogic accounting, the Q study includes 33 participants – practitioners, academics and students – from Aotearoa New Zealand. QM provides a means for identifying, articulating and analysing, in this case three divergent Factors, or shared perspectives, of SER. Further analysis demonstrates how QM can identify ‘seeds of hope’ and open ‘spaces of possibility’ that lead me to recharacterise accountants’ capacity to engage in SER.
Introduction
Research methods that utilise quantitative techniques are not often the first consideration for researchers looking to conduct a critical study in accounting. Perhaps this is residual resistance to vested interests in mainstream literature (Baker & Bettner, 1997; Tuttle & Dillard, 2007) and the colonisation of accounting research by positive accounting theory (Chabrak, 2012). As a ‘common enemy’ of the broader critical accounting project, one might argue this ‘faithful’ (Richardson, 2015) resistance is what sustains an – albeit ‘fuzzy’ (Gendron, 2018) – critical accounting project (Morales & Sponem, 2017, p.150 fn2). The reason may also be fatigue from having to justify the ‘generalisability’ of their qualitative methods against the – albeit perceived – robustness of large statistical samples (Lukka & Kasanen, 1995) and ‘rigour’ of statistical hypothesis testing (Parker, 2012, p.58). For critical researchers who seek to ‘go beyond’ the status quo (Gallhofer & Haslam, 1996), engage with and question power (Annisette & Cooper, 2017), advance a political agenda (Roslender & Dillard, 2003), or better serve pluralistic communities (Dillard & Vinnari, 2017), there might also be a fear that quantitative methods are too reductionist to engage with and analyse the underlying complexity of their research interests. In line with this special issue of Critical Perspectives on Accounting, the primary aim of this paper is to present Q methodology (QM) as a method that can help critical researchers who want to explore individuals’ perspectives around complex and politically contentious issues that are rooted in ideological differences.