Abduction as a Methodological Approach to Case Study Research in Management Accounting — An Illustrative Case

Abstract

This paper presents a practical example of abduction as a methodological approach to case study research in management accounting. The paper addresses the often cited critical challenges posed by this methodology, and inductive qualitative research in general, for the validity and generalisability of findings. In particular the manner in which the researcher’s phronesis was facilitated is described. As an exemplar that directly addresses these critical challenges, the study provides a methodological roadmap, reinforcing the contribution of this methodology to the conduct of qualitative research, not just in management accounting, but in general.