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Abstract

Data collection in the field is indispensable to the progress of management accounting research.389 There exists a variety of research methods and procedures to initially approach the present research problems and subsequently collect, analyze, and interpret the empirical data. According to CRESWELL (2003), for designing a research strategy, three interrelated framework elements need to be considered that lead to a research design, which tends to be more quantitative or qualitative in nature:
  • • The assumptions about knowledge claims made by the researcher, i.e., what will be learned during the research and how will that be achieved?

  • • The strategies of inquiry, i.e., the general research procedures employed.

  • • The concrete methods for data collection, analysis, and interpretation.390

In the following, this framework will be employed to design a strategy for the present research.

Keywords

Hierarchy Level German Translation Methodological Conception Management Accounting Research Formative Measurement Model 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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