| مشخصات مقاله | |
| ترجمه عنوان مقاله | روش شناسی Q برای انجام مطالعه در حسابداری: مطالعه Q درباره دیدگاه حسابداران نسبت به گزارشگری اجتماعی و محیطی |
| عنوان انگلیسی مقاله | Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting |
| انتشار | مقاله سال ۲۰۲۲ |
| تعداد صفحات مقاله انگلیسی | ۳۷ صفحه |
| هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
| پایگاه داده | نشریه الزویر |
| نوع نگارش مقاله |
مقاله پژوهشی (Research Article) |
| مقاله بیس | این مقاله بیس نمیباشد |
| نمایه (index) | Scopus – Master Journals List – JCR – DOAJ – PubMed Central |
| نوع مقاله | ISI |
| فرمت مقاله انگلیسی | |
| ایمپکت فاکتور(IF) |
۲٫۲۸۳ در سال ۲۰۲۰ |
| شاخص H_index | ۳۹ در سال ۲۰۲۰ |
| شاخص SJR | ۰٫۹۱۰ در سال ۲۰۲۰ |
| شناسه ISSN | ۱۴۷۲-۶۹۵۵ |
| شاخص Quartile (چارک) | Q1 در سال ۲۰۲۰ |
| فرضیه | ندارد |
| مدل مفهومی | ندارد |
| پرسشنامه | ندارد |
| متغیر | ندارد |
| رفرنس | دارد |
| رشته های مرتبط | حسابداری |
| گرایش های مرتبط | حسابداری مدیریت |
| نوع ارائه مقاله |
ژورنال |
| مجله | حسابداری درباره دیدگاه های حیاتی – Critical Perspectives on Accounting |
| دانشگاه | Toulouse Business School, Toulouse, France |
| کلمات کلیدی | روش های تحقیق، روش شناسی Q، حسابداری محاوره ای منطقی، دیدگاه های حسابداران، گزارشگری اجتماعی و محیطی |
| کلمات کلیدی انگلیسی | Research methods, Q methodology, Critical dialogic accounting, Accountants’ perspectives, Social and environmental reporting |
| شناسه دیجیتال – doi |
https://doi.org/10.1016/j.cpa.2021.102355 |
| کد محصول | E16077 |
| وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
| دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
| سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
| فهرست مطالب مقاله: |
| Abstract Keywords Introduction Framing this Q study within critical dialogic accounting Methodology and methods Factor identification and articulation Exploring the political frontiers between divergent perspectives Discussion and concluding comments Declaration of Competing Interest Acknowledgements Appendix A – Q set (listed by core statement number) Appendix B – Crib sheet for each Factor interpretation Appendix C – Example PqR Appendix D – Individual participant factor loadings Appendix E – Reflection questionnaire (RQ1) Appendix F – Post-sort interview guide References |
| بخشی از متن مقاله: |
| ABSTRACT Critical accounting scholars have long lamented the hegemony of a business case rationale in accounting and its impact on the representation of interests other than those of shareholders. However, relatively little prior research has considered the perspectives of the accountant, and what little there is raises concerns about their capacity to engage with ideological diversity and complexity. Q methodology (QM) is a research method that can help critical researchers explore individuals’ perspectives around politically contentious issues by identifying a plurality of perspectives, as well as surfacing the political frontiers between them. To demonstrate this utility, I present a Q methodological study (Q study) of accountants’ perspectives of social and environmental reporting (SER). Theoretically positioned from within critical dialogic accounting, the Q study includes 33 participants – practitioners, academics and students – from Aotearoa New Zealand. QM provides a means for identifying, articulating and analysing, in this case three divergent Factors, or shared perspectives, of SER. Further analysis demonstrates how QM can identify ‘seeds of hope’ and open ‘spaces of possibility’ that lead me to recharacterise accountants’ capacity to engage in SER. Introduction Research methods that utilise quantitative techniques are not often the first consideration for researchers looking to conduct a critical study in accounting. Perhaps this is residual resistance to vested interests in mainstream literature (Baker & Bettner, 1997; Tuttle & Dillard, 2007) and the colonisation of accounting research by positive accounting theory (Chabrak, 2012). As a ‘common enemy’ of the broader critical accounting project, one might argue this ‘faithful’ (Richardson, 2015) resistance is what sustains an – albeit ‘fuzzy’ (Gendron, 2018) – critical accounting project (Morales & Sponem, 2017, p.150 fn2). The reason may also be fatigue from having to justify the ‘generalisability’ of their qualitative methods against the – albeit perceived – robustness of large statistical samples (Lukka & Kasanen, 1995) and ‘rigour’ of statistical hypothesis testing (Parker, 2012, p.58). For critical researchers who seek to ‘go beyond’ the status quo (Gallhofer & Haslam, 1996), engage with and question power (Annisette & Cooper, 2017), advance a political agenda (Roslender & Dillard, 2003), or better serve pluralistic communities (Dillard & Vinnari, 2017), there might also be a fear that quantitative methods are too reductionist to engage with and analyse the underlying complexity of their research interests. In line with this special issue of Critical Perspectives on Accounting, the primary aim of this paper is to present Q methodology (QM) as a method that can help critical researchers who want to explore individuals’ perspectives around complex and politically contentious issues that are rooted in ideological differences. |