2013 Volume 21 Issue 1 Pages 49-58
The empirical research method based on econometrics and /or the analytical research method based on microeconomics are considered to be effective methods for conducting management accounting researches from the perspective of the rigorous academic research. However, as the purpose of management accounting research is to reveal management accounting practices or to invent innovative practices, the qualitative research method such as case study and action research may be more appropriate method. In this paper, from the viewpoint of the management accounting research focused on accounting practices, the significance of the qualitative research for management accounting researches is examined, and its contributions to management accounting researches are presented as follows: Finding unique management accounting practices, Inventing innovative practices, Finding how management accounting practices are implemented and used in business, and Describing management accounting process. However researchers must be aware of deficits of the qualitative research and they should try to conduct their researches by triangulation or multi-methodology research.
