Accounting and Organizations: Realizing the Richness of Field Research.

Abstract

Abstract Abstract: Over the past 15 years, literature has seen a considerable growth in field work, motivated by the quest for rich descriptions of accounting in action. Despite a lively methodology debate on the topic, the question of how richness can be realized in field studies has not been directly discussed. This paper seeks to address this gap. It suggests a focus for rich studies of accounting and points to three issues that researchers need to consider to produce rich accounts. It then discusses six studies of accounting, showing how different decisions on these issues can inform different styles of research. It concludes with some observations on the research process itself.