Concept maps and visualisation as a means of triangulation in management accounting and control research

Antje Bruesch, Martin Quinn

Research output: Contribution to journalArticlepeer-review

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Abstract

Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper offers some insights on a triangulation technique thus far not commonly reported in management accounting/control research.
Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.
The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.
In this paper, how concept maps were employed is detailed and it is hoped future researchers will find their use beneficial in interview settings.
Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
Original languageEnglish
Pages (from-to)217-230
JournalQualitative Research in Accounting & Management
Volume19
Issue number2
Early online date10 Feb 2022
DOIs
Publication statusPublished - 15 Mar 2022

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