Basics of qualitative research: Grounded theory procedures and techniques

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Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Purpose – The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom‐up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis.Design/methodology/approach – A series of semi‐structured interviews were conducted with key local microfinance specialists, managers and accountants, clients and past and current loan officers. Live observation of the client‐loan officer interface and internal meetings provided triangulation on accountability relationships in the midst of crisis. Data were analysed using NVIVO, a qualitative computer software package.Findings – The findings show that tensions between vertical and horizontal accountability in practice can be directly translated into heightened pressure and stresses on both the non‐governmental organisation (NGO) and its loan officers, which constrain overall accountabilities to other stakeholders and dis...

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Microfinance: accountability from the grassroots

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed significant interest in their operations.Design/methodology/approach – The research executes a grounded theory strategy as the principal methodology for the inquiry. Fieldwork was undertaken in three Tanzanian NGOs.Findings – The research established the importance of accounting in the process of navigating organisational legitimacy. This was achieved due to its important role in symbolising organisational competence. Two principal strategies were employed by organisations in navigating legitimacy – building credibility and bargaining for change.Originality/value – The paper makes a contribution to the limited empirical research into accounting in N...

Accounting and navigating legitimacy in Tanzanian NGOs

Publisher Summary The chapter discusses case-based research in accounting and its benefits. It describes the richness of this kind of research that addresses the task of understanding and theorizing the content, processes, and context of the accounting practice. It presents a personal reflection of the authors on their case research and enumerates the problems faced. It outlines some ideas on how to think about, construct, design, and interpret case-based research in accounting. This kind of research has moved on from positivist methods to include constructivist and subjectivist approaches. The chapter briefly reviews these issues and discusses certain methods that are used in accounting research, followed by a review of some issues and compromises involved in a research design, and in conducting a case-based fieldwork. It also explores a few skills required to undertake case-based research and some considerations of the ethical issues that can arise. Finally, the chapter considers the contributions and limitations of case-based research in accounting.

Case-Based Research in Accounting

This paper reports the study of accounting practices as embedded in two religious organisations in Malaysia. The research is an attempt to study accounting practices in a cultural setting that has not been the subject of previous interpretive accounting research. The study also makes a contribution towards the need for accounting research to become more explanatory of accounting as social practice wherein theory is both informed, and is developed by observation. This is achieved by developing grounded theory from the data and is in accordance with recent calls for case studies in accounting research to be more concerned with producing social theories of accounting practice.

An Interpretive Inquiry of Accounting Practices in Religious Organisations

This paper reports in-depth case studies of financial management and accounting practices in two Islamic religious, public service organisations in Malaysia, using a grounded theory methodology. There are two main purposes of the paper. The first is to provide an example of how a grounded theory study is undertaken in practice and to encourage its use in similar and different settings. The second is to contribute to the understanding of financial management and accounting in religious, public service organisations in general and in Islamic organisations in particular. The methodology used was a combination of Strauss and Corbin (1990, 1998) and Glaser (1978). The grounded theory which emerged used Webers (1947,1949,1968) concept of verstehen to explain the differences in accounting practice. The study showed that the broader social, historical and religious contexts in which organisations are embedded, together with the power relationships within them, resulting in unique accounting verstehen and also therefore in unique accounting practices.

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Abdul Rahim Abdul-Rahman

Papers

An Interpretive Inquiry of Accounting Practices in Religious Organisations

Accountability verstehen: A study of accounting in state religious councils in Malaysia