Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries. This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise’s expected returns, and can be adapted to correct for the use of stale accounting data. Some of the case studies in this collection highlight the decision-making process in a business or management setting.

• While ‘questioning is the starting point, serendipity, noticing, and insight provide an elevation, and interpretation based on phronesis’ that ‘is key’ to the approach (Thomas, 2010, p. 579).
• At each stage the manner in which the abductive approach informed the design and conduct of the research is outlined.
• This is something for researchers to be sensitive to in case study research when ‘events in the field may be best explained with reference to multiple theories’ (Ahrens & Chapman, 2006, p. 823).
• Assuming TCA would be implemented, consumers were questioned on whether they would change their consumption intake regarding organic and animal-based products.
• To realize the potential inherent to TCA approaches abundant methodological finetuning is needed .

All our journals currently offer two open access publishing paths; gold open access and green open access. If your article involves human participants, you must ensure you have considered whether or not you require ethical approval for your research, and include this information as part of your submission. While not unique to abductive research, the management of bias and underpinning validity present particular challenges for abductive research, as does the further challenge of generalisability. The data analysis was a continuous process commencing with the reading of background and contextual documentation and then moving to the recorded interview transcripts and notes. Key elements of the data analysis process were central in underpinning the abductive process and are explored below. This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework .

Open access

Regarding TCAs influence on consumers’ behavior, we focused on estimating the customers’ willingness to pay for ‘true prices’ and how the implementation of TCA adjusted pricing would possibly change consumption habits. Assuming that an implementation of the TCA methodology will raise food prices, participants were asked about their willingness to pay for product prices with internalized ecological costs. WTP is defined as the maximum price at or below which a customer will definitely buy a product . The three experts collectively agree that public campaigns signify great potential towards raising awareness for negative externalities as they utilize TCA as a method to transparently communicate ecological damage to the general public.

The abductive approach has come under even greater scrutiny in this regard (Haig, 2005; Lukka & Modell, 2010; Thomas, 2010). The conduct of this study exemplifies how validity and meaning can be underpinned, and generalisability trade-offs understood, through careful planning and conduct of research in terms of method. As an exemplar that directly addresses these critical challenges to interpretative qualitative research, the study provides a valuable methodological roadmap, reinforcing the contribution of the abductive approach to the conduct of research, not just in management accounting, but in general. The abductive approach to the study facilitated the emergence of unanticipated themes and consideration of those themes as to their validity in addressing the research question.

Abduction and Theory

First, consumers were asked about their general purchasing behavior and their familiarity with the campaign. Only after such first questions did the interviewers explain the background of the campaign to participants. They were then asked for their perception of the campaign as well as their willingness to pay for the ‘true prices’ of different products.

• A 12-month program focused on applying the tools of modern data science, optimization and machine learning to solve real-world business problems.
• As aforementioned, the TCA calculations by Michalke et al. (2020; cf. 2.2) were used in a supermarket informational campaign in a German discounter in Berlin.
• A representative of ‘Truesday’ (abbreviated to “TD” in the following), a TCA specialty coffee brand residing in Berlin, which is selling the first German true price coffee, was selected as the second expert.
• Incorporating TCA could be the methodological centerpiece in a reformation of European subsidiary practice, creating veritable financial leverage towards encouraging meaningful, sustaining, and sustainable agriculture .

Survey data from more than 400 senior investment professionals provides insights into why and how investors use environmental, social, and governance information as well as the challenges in using this information. This study also documents what investors believe will be important ESG styles in the future. The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause.Open for comment; 0 Comments.

Conduct of the Research: Case Study and Data Gathering

Files should be clearly labelled in such a way that makes it clear they are supplementary; Emerald recommends that the file name is descriptive and that it follows the format ‘Supplementary_https://quick-bookkeeping.net/_appendix_1’ or ‘Supplementary tables’. All supplementary material must be mentioned at the appropriate moment in the main text of the article, there is no need to include the content of the file but only the file name. A link to the supplementary material will be added to the article during production, and the material will be made available alongside the main text of the article at the point of EarlyCite publication. The authors modified the informing theories, agency theory and stakeholder theory, through the incorporation of aspects of theories of power and resource dependence. Note taking, during, after, and when listening to the recorded interviews was an important aspect of the analysis, capturing relevant themes and observations. Pause and reflection, and listening to the tone and emphasis of interviewees throughout the interviews formed an integral part to facilitate as deep and as analytical a process as possible (Oliver et al., 2005).

If you haven’t already read these, we urge you to do so – they will help you avoid the most common publishing ethics issues. In accordance with COPE’s position statement on AI tools, Large Language Models cannot be credited with authorship as they are incapable of conceptualising a research design without human direction and cannot be accountable for the integrity, originality, and validity of the published work. The Health Service Executive is the primary public body in Ireland responsible for the commissioning, delivery, and oversight of acute and community health services. Further, it is also recognised that the account presented in this paper is incomplete, largely due to the practicalities of meeting the length constraints for published work. Nevertheless every effort was made to ensure a balanced representation of the research experience and approach adopted.

Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective

We particularly invite interdisciplinary Accounting Articles and Case Studies for dummieses and rigorous scholarly papers that take up the outcomes of industry-academia collaborations and discuss their theoretical and practical implications. The manuscripts need to follow the JAAR formatting guidelines and especially adhere to the maximum word-count of around 8.000 words. Sometimes errors are made during the research, writing and publishing processes.

• The interviewed TCA practitioners agree with a presumed knowledge deficit , stating that while the consumers’ interest is promising for a successful and accepted implementation of TCA, their level of knowledge still seems insufficient to motivate extensive changes in consumption behavior .
• Note taking, during, after, and when listening to the recorded interviews was an important aspect of the analysis, capturing relevant themes and observations.
• 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.
• The journal encourages articles on topics of current interest to accounting scholars with a high practical relevance for organisations or the larger society.
• It will be compiled into an issue according to the journal’s issue schedule, with papers being added by chronological date of publication.
• Analysts and market participants are slow to appreciate the importance of transitory earnings.