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AAAJ 16,4
METHODOLOGICAL ISSUES
662
Received 11 November Revised 4 December 2002, 19 December 2002, 19 March 2003 Accepted 1 April 2003
What counts as ``theory in soft prudence and accounting investigate?
Introducing five levels of theorizing
Sue Llewelyn
The shoal of Management, The University of Edinburgh, Edinburgh, UK
Keywords Quality management, Quality concepts, Organizational theory, Research, Organizational analysis, Working practices summary The value of qualitative empirical research in the management and accounting disciplines lies in its ``conceptual underframe of organizational actions, events, processes, and structures. Argues that the possibilities for conceptual framing extend beyond the highly abstract schema in the main considered as ``theories by academics. In support of this argument, distinguishes five diverse forms of theorization.
Explores the relationship between these theoretical ``levels and the different issues that empirical research explores, arguing that, as the ``level of theorizing ``rises, issues of agency give way to a focus on practice and, in turn, to a commercial enterprise with structure. As this happens, research aims directed towards abstraction and explanation overthrow those for contextualization and understanding. Concludes that views on ``what counts as theory are, currently, too narrow to conceptualize agency, consequence and change adequately in organizational life and, hence, the full range of significant empirical phenomena that characterize the management and accounting areas are not being researched.
Introduction Qualitative research in the management and accounting disciplines[1] engages in empirical move around to gather information on organizational actions, events,...If you want to withdraw a full essay, order it on our website: Orderessay
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