تحقیقات کیفی در حسابداری مدیریت با تاکید بر مبانی فلسفی

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد مسجدسلیمان، مسجدسلیمان، ایران.

2 دانشجوی دکتری گروه حسابداری، دانشگاه آزاد اسلامی واحد اهواز، اهواز، ایران

3 دانشجوی کارشناسی ارشد گروه مدیریت بازرگانی، گرایش مالی، دانشگاه آزاد اسلامی واحد بین المللی خرمشهر- خلیج فارس، خرمشهر، ایران.

چکیده

چکیده
دراین مقاله به نقش و اهمیت تحقیقات کیفی در حسابداری مدیریت پرداخته می‌شود. با تاکید بر مبانی فلسفی تحقیقات کیفی‌، در این تحقیق مباحث نظری و ادبیات روش‌شناسی و همچنین برخی مطالعات میدانی در حوزه حسابداری مدیریت تشریح می‌گردد. مقاله با چشم انداز وسیعی بر تحقیقات میدانی و طرح دیدگاه‌های مختلف (آموزشی‌، اقتصادی و مشاوره‌ای‌) نشان می‌دهد چگونه تحقیقات کیفی موجب گسترش و بهبود حسابداری مدیریت شده است. علاوه براین به چهار پارادایم تحقیقات‌کیفی شامل اثبات‌گرا، واقع‌گرا، نقدگرا و ساخت‌گرا و انواع تحقیقات کیفی شامل توصیفی، مثال زدنی، تجربی، اکتشافی و توجیهی و نمونه‌هایی از مطالعات مربوطه در حوزه حسابداری مدیریت اشاره شده است. در حسابداری مدیریت انجام تحقیقات کیفی با مطالعه در مکان های مختلف، بصورت میدانی و با تکرار بین تئوری و داده‌ها‌ صورت می گیرد، پس از آن نتایج استخراج و تفسیر می‌گردد. همچنین در این مقاله به برخی از مشکلات و موانع تحقیقات کیفی در حوزه حسابداری مدیریت پرداخته شد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations

نویسندگان [English]

  • Allahi Karame Salehi 1
  • Mohammad Ali Ahmadi 2
  • Samira Hashmi Bellmiry 3
1 Assistant Professor of Accounting, Islamic Azad University, Masjed-e-Soleiman Branch, Masjed Soleiman, Iran.
2 Ph.D Student, Accounting Department, Ahwaz Islamic Azad University, Ahvaz, Iran
3 Graduate Student, Department of Business Management, Financial Incentive, Islamic Azad University, Khorramshahr International University, Khorramshahr, Iran.
چکیده [English]

Abstract: In this paper, will be studied the role and importance of qualitative research. To emphasize on Philosophy fundamental of qualitative research, in this investigation, is discussed the theoretical pronouncements and methodological literature and some illustrative field studies in area of management accounting. The paper with broad panorama on field research and presenting of different views (the textbook, the economics and the consultancy), indicates how qualitative research is caused to development and improvement of management accounting. In addition to the four qualitative research paradigm include the positivism, realism, critical and constructivism and qualitative research types include descriptive, illustrative, experimental, exploratory and explanatory and examples of relevant studies in the field of management accounting is mentioned. Doing qualitative research in management accounting by studying in different places, as field and iteration between theory and data is made, then extracted and interpreted the results. The paper also specifies some of the problems and pitfalls in qualitative studies.

کلیدواژه‌ها [English]

  • Qualitative research
  • Management accounting
  • Textbook
  • Economics and Consultancy views
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