管理会计研究培训课件实地研究法.ppt

管理会计研究方法篇之专题三实地研究法 管理会计实地研究方法 实地研究的概念 实地研究的目的 实地研究的类别和数据研究方法 研究者的角色 评价实地研究的标准 以实地研究构建理论 定量实地研究探讨 一个简单案例 如何推进管理会计实地研究 一、定义 Field researcher experience direct and in-depth contact with members of the organization and the filed research project should be informed by insights that emerge from ongoing contact between the organization and the researcher in the natural setting. Theory sources economics, sociology, psychology and political science etc 二、实地研究的目的 Describing practice developing theory testing theory raising new research question informing other research method 三、实地研究的类别和数据收集方法 Qualitative field study Qualitative field studies collect data in the domain “field” and employ qualitative methodology Quantitative field study Field research that use data that may be represented numerically and are of a quantity and quality to support analysis using parametric or non-parametric statistical analysis 四、研究者的角色 Level of research involvement 1. chicago school of sociology Observe members Interact with members Participate with members 2. existential scociology Investigative participation (peripheral membership, active membership) 3. ethnomothodology complete membership 五、评价实地研究的标准 Field research (also know as participant observation) commit the observer to learning to define the world from the perspective of those studied and requires that she gain as intimate an understanding as possible of their way of perceiving life. laboratory’s potential problem of inappropriately modeling the environment and the explanatory problem encountered in archival or survey analysis. 五、评价实地研究的标准（续） I. observing stage The problem of ganining an accurate or true impression reactive effects of the observer’s presence or activities on the phenomina being observed; distorting effects of the selective perception and interpretation on the observer’s part; and limitations on the observer’s ability to witness all relevant aspects of the phenominon in question. 五、评价实地研究的标准（续） However, there are