Is There a Next Stage in Case Research for Management Accounting?

15 Pages Posted: 2 Feb 2004


When thinking about the role of theory in case research mostly the question is asked whether and in particular how theory can emerge from case research. In a contrasting point of view it can be asked whether and how theory, instead of being a consequence of case research, can be of help in doing case research or even be a necessity for it. In this paper we look at case research as a means for developing the discipline of management accounting further as far as it strives for an understanding or even explanation of events witnessed in specific instances. If we focus on case research as a means for understanding or explaining specific events, we will look at theory in an instrumental sense and we will ask ourselves what theory we will or should use and how it should be used, instead of asking ourselves whether and how theory will result.

Keywords: Case study research, Management Accounting, Methodology

JEL Classification: B40, B52, M40, M46

Suggested Citation

Verstegen, Bernard, Is There a Next Stage in Case Research for Management Accounting?. Available at SSRN: or

Bernard Verstegen (Contact Author)

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