Publication: Tendencias Metodológicas en la Investigación en Contabilidad de Gestión
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Date
2001
Authors
Escobar Pérez, Bernabé ; Lobo Gallardo, Antonio
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info:eu-repo/semantics/article
Description
Abstract
En este trabajo hemos realizado una revisión exhaustiva de la literatura, centrándonos en los distintos enfoques teóricos que han enmarcado la investigación en Contabilidad de Gestión (CG) y Sistemas de Información (SI), así como en la evolución de los principales tópicos estudiados y de los métodos de investigación empleados para ello. Asimismo, dada su creciente importancia, hemos efectuado un estudio comparativo de los métodos de carácter cualitativo: estudios de caso, estudios etnográficos y Grounded Theory.
De los resultados obtenidos puede concluirse que se ha producido un cambio de tendencia en los métodos empleados en la investigación en CG, consistente en un giro hacia un mayor empleo de los métodos de carácter cualitativo, en particular, los estudios de caso.
This paper provides an extensive literature review of Management Accounting and Information Systems Research with the aim of analysing the evolution of the principal topic studied by researchers, the theoretical approaches applied and the research methods utilised. In this way, given its growing importance, we have generated a comparative study of the qualitative research methods used in this area, including case studies, ethnographic studies and the use of Grounded Theory. It can be concluded form the results obtained that there has been a trend change in terms of research methods used by management accounting researchers, with a greater use of qualitative research methods, especially case studies
This paper provides an extensive literature review of Management Accounting and Information Systems Research with the aim of analysing the evolution of the principal topic studied by researchers, the theoretical approaches applied and the research methods utilised. In this way, given its growing importance, we have generated a comparative study of the qualitative research methods used in this area, including case studies, ethnographic studies and the use of Grounded Theory. It can be concluded form the results obtained that there has been a trend change in terms of research methods used by management accounting researchers, with a greater use of qualitative research methods, especially case studies
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