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Modelling determinants of a cost accounting system: Mixed methodology and logistic regression
Nagirikandalage, Padmi
Nagirikandalage, Padmi
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Abstract
Mixed methodology is becoming increasingly significant in several scientific
research areas. Empirical management and cost accounting research attempt to integrate
quantitative and qualitative methods and combine theories generally associated with
incommensurable paradigms. Furthermore, mixed methods research could provide a more
comprehensive understanding of cost accounting research by establishing a prevailing means
of validation of research findings. However, this has also been criticised considerably in the
social science aspects especially due to failings of presenting a vibrant philosophical
foundation to produce valid knowledge statements and also in circumstances of a concept of
triangulation is emerged as a mean of validation. As a methodological note on the analytical
aspects, logistic regression model has been used in various studies of management and cost
accounting research. However, there are criticisms over the presentations of the logistic
model which has led to a misinterpretation of research findings. As per the usage of these
methodologies in various contexts are concerned, scholars in management and cost
accounting have argued that Sri Lanka seems to be more profound in methodology but the
methodology should be determined by the research question and it is not given. Sri Lanka is
perceived to be an empirical laboratory for management research as management practices in
this country are different or distinctive. Hence, reporting on distinctiveness of practices will
be very appealing to international audiences. The purpose of this paper is to illustrate how the
mixed methodology has been adopted and how the logistic regression model was used to
model the determinants for the demand for cost accounting systems in Sri Lanka as a
developing country. A cost accounting system (CAS) has been used for decision support,
financial planning and control as well. Empirical evidence has shown that different factors
have influenced on demand for CAS but again has shown mixed results and there is a lack of
evidence from the developing country or emerging economy context as well. Hence, this
research study attempts at bridging the gap between the literatures by modelling the
determinants for the demand for a CAS within an emerging economy such as Sri Lanka.
Logistic regression model has identified that the market competition, size, desire and need of
the management, quality of the report generation and changing dynamics as significant
predictors for the demand for a CAS. Thematic analysis has been adopted to analyse the
qualitative data gathered to achieve an in-depth understanding of CAS. This paper allows
understanding how mixed methods research is conceptualised across these studies. The
findings show a range of perceived strengths and weaknesses/ limitations identified and
opportunities and risks attributed to this approach as well.
Citation
Nagirikandalage, P. (2015). 'Modelling determinants of a cost accounting system: Mixed methodology and logistic regression', Conference Proceedings: Full Paper, 8th – 10th September, British Academy of Management (BAM) Annual Conference.
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British Academy of Management
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9780954960889