1

Potential Resources: Overview

Sociology & Anthropology Qualitative research

methods Social Theory Organizational Theory

History The new accounting

history Oral history etc.

2

Learning by Doing

Not just book work The craft of qualitative work

Engaging the field Can learn by doing

Examples Downsizing piece

With senior colleague JMAR 2001 Weberian archetypes of

downsizing decision See this in Wright

presentation notes Tests of factual

knowledge? Social desirability

3

Examples

History of Efficiency Auditing Archives Interviews

Reciprocal nature The expansion of

practice Development of

claims to expertise Development of communities of expertise

AOS 1998

How do you audit for efficiency? Manuals & Standards? Or observed practice?

Followed three efficiency audits from start to finish

Passive observation Plus confirmatory

interviews And archive

Triangulation AOS 1999

4

The Importance of Context

Not just local Reliability of narrative

Triangulation Persuasiveness

Sense making What does this tell us about

how work is conducted? How work is framed

Pointers Social Theory

E.g., Development of bodies of expertise

Organizational Theory Patterns of behavior across

organizations

E.g., Professional Bodies Vision projects

Giddens (1990) Expert Systems Reliance on professional

claims Abbott (1988)

Growth & replacement of knowledge

Hopwood (1987) Antecedents

Professional projects that are disavowed, overtaken by events

Forging links Between accounting,

organizations and society A welcome development