The role of theory in

qualitative research
By
Wuri Handayani

Presented on the online seminar on

Qualitative research : multidisciplinary approach
30th July 2020
Outline
• Scope : how to adopt a particular theory in the process of
doing accounting research?
• How qualitative approach developed in accounting?
• Examples papers adopted a particular theory in qualitative
accounting research
• What counts as “theory”?
• Why theory is important?
• How to adopted a theory in accounting qualitative
research? (experience)
The historical development of qualitative approach
in management accounting research in UK

Early 1980s
- Several leading professors such
as Scapens, Tomkins, Ezzamel and
Gambling were increasingly
frustrated with the limitation of
formal economic analysis
- They called for sociological
approaches and qualitative
research
End 1980s
Many of the non-
accounting scholars
entering accounting
research brought new
ideas such as :
- Regulation theory
- Labour process theory
- Political economy
- Institutional theory
- Foucaldian theory

1970 : Assimilation of ideas

Case study of organization on the from other discipline
effectiveness of accounting for managerial
performance evaluation (Otley in MBS,
adopted behavioural study and
contingency theory)

Source : Hopper, Otley, Scapen (2001); Lee, Humphrey (2006)

 Selected papers adopted social theory-1
Author (year, Title Theory Explanation
journal) adopted
Alcoffee, S., Actor-networks and the Actor Network This paper explore how and
Berland, N., and diffusion of Theory why accounting innovation of
Levant, Y. (2008, management ABC and George Perrin
MAR) accounting innovation : method were created,
a comparison modified and finally become
accepted in France

Alawattage, C., Weapon of the weak : James’s Scott This paper explores the
and subaltern’s political transformation of governance
Wicramasingle, D. emancipatory anthropology of and accountability structure
(2009, AAAJ) accounting in Ceylon everyday among subaltern’s group in
tea resistance Ceylon tea
 Selected papers adopted social theory-2
Author (year, Title Theory Explanation
journal) adopted
Wallace, P. (2009, Career stories of Simone de This paper concern on the
Qualitative women professional Beauvoir’s questions :
Research in accountant : examining feminist - Why are there not more
Organization and the personal narratives women on senior
Management) of career using Simone management positions?
de Beauvoir’s feminist - What actions are required
existentialist philosophy to change this situation
as a theoretical - Essentialist perspective
framework (women herself, who is the
problem) vs social
constructionist (constructed
gender in organization is
problematic)
 Selected papers adopted social theory-3
Author (year, Title Theory Explanation
journal) adopted
Jayasinghe, K., Power over Bourdieu’s This paper explore the
and empowerment : theory of changing mechanism of
Wicramasingle, D. encountering practice resource allocation of a
(2010, CPA) development poverty alleviation project in Sri
accounting in a Sri Lankan village
Lankan fishing village

Spence, L.J., Governmentality in Foucault of This paper examines how the

Rinaldi, L. (2014, accounting and governmentality introduction of sustainability
AOS) accountability : a case accounting has been used by
study of embedding an organization as a means to
sustainability in a seek to govern social,
supply chain economic and environmental
issues related to suppliers.
 Selected papers adopted social theory-3
Author (year, Title Theory Explanation
journal) adopted
Lorino, P, Goffman’s theory of Goffman • Accounting is viewed as
Mourey, D., and frames and situated theory of framing device.
Schmidt, G. meaning-making in semiotic • This study shed light on what
(2017, AOS) performance review. accounting number ”say” to
The case of category manager and what manager
management approach “to do” with these numbers
in the French retail when they meet in review
sector meeting
Burns, J., Gerdin, A structuration theory Gidden’s • ST is used to analyze the
J., Englund,H. perspective on the structuration interplay between strategy
(2018, CPA) interplay between theory and accounting in day-to-
strategy and day organizational life
accounting : unpacking • Strategizing and accounting
social continuity and should not be viewed as two
transformation separate practices, which
form and feed each other
What is theory?
Defining “what count as theory” is not an easy task

There is little agreement about what constitute of strong vs weak

theory (Sutton and Staw, 1995). But, there is strong consensus about
”What theory is not” :
Reference - Diagram - Hypotheses
Data - Variables

Different terminologies related to theory :

 Conceptual framing - Concepts
 Conceptual framework - Paradigms
 Theoretical framework - Epistemology
- Model
What is theory?
• A theory states a relationship between abstract
concept and may aim for either explanation or
understanding (Thornberg and Charmaz, 2012, p.
41)
• Theories attempts to answer questions of why
(Kaplan, 1967)
• Theory is about the connections among phenomena,
a story about why acts, events, structure and thought
occur (Sutton and Staw, 1985)

Theory is about the ways of seeing

phenomena
Why adopted a particular theory?
• Theory is an integral part of the qualitative research
(Bradbury-Jones, Taylor, Herber, 2014)
• Without bold interpretation and theorizing, the qualitative
study is just a collection of engaging field detail (Vaivio,
2008)
• They reveal rich detail in internal organizational process,
and focus on the important environmental and
institutional pressure (Llewelyn, 2003)
• Common problems among PhD students is “lack of
understanding of theory and theory building” (Wilkins,
Neri, Lean, 2019)
The relationship between theory and
reality in the research process

Theory
Theory
cannot be
Inductive research Deductive research Abductive research understood
Observing cases in the Starting with a theory Generalizing from without
real world and then and then using it to interaction between empirical
constructing a theory explain observation in theory and the real investigation
to cover all cases the real world world observation
and vice
versa

Real world

Source : Wilkins, Neri, Lean, 2019

Refining existing theory in abducting
research process

Source : Dubois and Gadde (2002)

The relationship between theory and
method

IMPOTENCE UNDERSTANDING

Characterized by an
overemphasis on Offers complex insight
technique. Findings lack into competing
relevant significant or worldview
insight into social
organization
METHOD

MONTHLY REPORT NOVELLA

High

Simplistic, lack empirical Conceptual, uninformed

characteristics, lightly by original data, an essay
descriptive, potentially potentially trying to build
Low

irrelevant appearance of data to

build credibility
THEORY

Low High

Source : Collins and Stockton, 2018

The central role of theory

Source : Collins and Stockton, 2018

How adopted a particular theory in
conducting qualitative research?

• Little attention has been paid to understand the ways in

which theory informs the process of generating
research findings (Humphrey, 2014)
• This because lack of study focusing on the role of
theory in qualitative research
• The story how theory, method and empirical findings
have interacted to arrive at the conclusion, is often
hindered (Van Maanen, et all, 2007)
The process of abductive theorizing

Reassessing :
direction, matching,
and discovering
mismatch

• Initial ‘evolving’ • Data

• Why/how initial
theoretical collection/analysis/in
framework does not
framework terpretation
explain emerging
• How theory can • Emerging empirical
patterns
explain emerging patterns
• Search for
patterns • Further data
complementary
• Refined theoretical collection/analysis/in
theory
framework terpretation

Initial direction of
Refining : redirection,
research
mismatches and
matching

Source : Taylor (2018)

Experience in adopting concept of field
from Bourdieu’s theory of practice
Motivation

Microfinance institutions

By 2013 :
> 10,000 MFIs
exist
And served > 20
The Grameen Bank million clients
(CGAP)

Excluding IMFIs

Neglected area
Contribution and aim

Emergence Persistence Deterioration Previous studies

“We need better information about the LIFE COURSE of institutions”

(Scott, 2004 : p. 394)

Bourdieu’s concept of FIELD

Emergenc
Growth Survive Contribution
e

Institutional transformation of Islamic MFIs

in Indonesia Aim

The highest number of IMFIs, exceeded Bangladesh and Pakistan (Karim, 2008)
FIELD/SOCIAL ARENA
A way of relational thinking that may
influence and shape behavior
(Kay & Laberge, 2002)

Metaphor : football games

• Visual form : a square with internal division and external
boundaries and the players set positions marked in the
predetermined places in the field
• The game have a specific rules : how the game should
be played, what players can do during the games
• The players are required to have basic skills and learn
how to play games
 Field is dynamic and has its own
characteristics, logics and properties
Analyzing FIELD

Specific
Social struggles
history of within the
the field field

The Contemp
relation- orary
ship of dynamics
the field of the
with field
other
fields
Source : Kay & Laberge (2002)
Methodology

• Historical research approach  narrative history for the

emergence and development of Islamic microfinance
sector
• Data collections :
Primary : oral history by interviewing people
who has extensive knowledge
Secondary : published research on Indonesia’s
economic and political situations
Analyzing data

Relevant papers
Interview related to Indonesia’s
transcriptions political and
economic situations

Trace the historical development of the field of

Islamic MFIs in Indonesia
Closely related to :

• Initiative of rural microfinance

• The financial reform agenda
• The socio-political and economic situation
• Islamic movements
 Periodisation of the development IMFs in Indonesia

Social history
of the field

• Relationship between MFIs field to other field

• Struggle within the field
• Contemporary dynamics of the field
Mapping the position of the field of IMFs within the IFIs
in Indonesia
Reflection and conclusion

• The findings CONFIRM the metaphor of the game that is

the sphere of the game and informs the specific RULES
and REGULATION
• Islamic microfinance sector is a distinctive FIELD with the
specific rules : the operation must be based on shari’ah
principles
Reflection and conclusion (2)

• The findings SUPPORT Bourdieu’s suggestion on the

property of field as “the area of production, endowed with
its own logic and own history”
• Mapping the position of the field : demonstrate that field
is simultaneously space of competitions, struggles and
conflicts
Reflection and conclusion (3)

• Adopting Bourdieu’s concept of field locate the institution

within wider environmental context
• By considering the socio-political situation in Indonesia,
this study contribute in presenting LONGITUDINAL STUDY
that captures the emergence of institutions and
successfully transformed into an important industry.
THANK YOU