관리회계연구에서의 질적연구방법론 활용 방안

Most of accounting research has been carried out based on a scientific and empirical examination on financial and quantitative information. On the contrary, this study pioneers the possibility of qualitative methodology, which examines non-financial and qualitative information, in management accounting research. The purpose of qualitative methodology is to figure out substantial attributes of social phenomenon by reconstructing languages occurring in every day activities and by looking at variety of people or things as they are. It is an interpretative paradigm which states fundamental characteristics by looking social phenomena, things, or people “as they are” in real world and by restructuring various and complicated phenomena and languages that are seen and heard. We claim that it is the methodology beyond a simple research method. To suggest a credible evidence on our view, many research papers are critically reviewed and analyzed. And diverse applications of the methodology are finally suggested in management accounting research, especially by focusing on inside accounting information users. This way, we hope that this study motivates researchers to use qualitative methodology in accounting research as a new research paradigm and gives additional insights to most of statistic and quantitative accounting research.