GETTING INSIGHT INTO MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS: A FRAMEWORK FOR A CASE-BASED RESEARCH DESIGN FOR EMERGING MARKETS
Pavel Lebedev
Pages: 61-76
Published: 5 Oct 2019
Views: 964
Downloads: 93
Abstract: This paper explores the process of case research in social studies applicable to the domain of management accounting, with the aim of developing inductive theory. With the goal of providing a guiding framework for case-based research in the context of emerging markets, the paper makes several contributions. Firstly, it focuses on the social nature of management accounting by linking a sociological perspective of management accounting to theoretical research in this domain and to the contemporary understanding of management accounting that is disclosed in frameworks representing the best practices. Secondly, the paper summarizes the wide body of existing literature on case research to distill the relevant components of the case-study research method. Thirdly, this work takes into account emerging markets. This allowed to suggest relevant research strategies and an overall research framework considering the specifics of researchers’ access to collecting data and conducting a study within the limitations that doing research in emerging economies implies.
Keywords: management accounting, sme, emerging markets, case research
Cite this article: Pavel Lebedev. GETTING INSIGHT INTO MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS: A FRAMEWORK FOR A CASE-BASED RESEARCH DESIGN FOR EMERGING MARKETS. Journal of International Scientific Publications: Economy & Business 13, 61-76 (2019). https://www.scientific-publications.net/en/article/1001910/
Back to the contents of the volume
© 2025 The Author(s). This is an open access article distributed under the terms of the
Creative Commons Attribution License https://creativecommons.org/licenses/by/4.0/, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This permission does not cover any third party copyrighted material which may appear in the work requested.
Disclaimer: The Publisher and/or the editor(s) are not responsible for the statements, opinions, and data contained in any published works. These are solely the views of the individual author(s) and contributor(s). The Publisher and/or the editor(s) disclaim any liability for injury to individuals or property arising from the ideas, methods, instructions, or products mentioned in the content.
