A note on a few research methodologies for MBA study

A note on a few research methodologies for MBA study

Briefly highlight 4 main ideas of the following research methodology in MBA study:

1.    The ethnographic approach

2.    The hermeneutic approach

3.    The phenomenological approach

Then, provide 1 illustrative example of how to employ a research method (e.g. interview) with reference to each of the three research methodology mentioned above for doing an MBA dissertation project.

 

The three approaches are all interpretive qualitative methodologies, but they differ in their primary focus: ethnography studies culture and practice in context; hermeneutics interprets meanings in texts and accounts; phenomenology examines individuals’ lived experiences.

Four main ideas

Methodology	Four main ideas
Ethnographic approach	1. Studies a group or organisation in its natural setting. 2. Uses prolonged immersion and participant/non-participant observation. 3. Seeks to understand shared values, routines, language, behaviours and organisational culture. 4. Combines multiple data sources, especially observation and ethnographic interviews, to build a “thick description.”
Hermeneutic approach	1. Focuses on interpretation of meaning in texts, conversations, documents or accounts. 2. Recognises that researchers bring prior understanding, which must be made explicit and reflexively examined. 3. Uses the “hermeneutic circle”: moving repeatedly between parts of the data and the whole interpretation. 4. Aims to develop a deeper, contextual understanding rather than test fixed hypotheses.
Phenomenological approach	1. Investigates how individuals experience a particular phenomenon. 2. Seeks the “essence” and common structure of that lived experience. 3. Uses in-depth interviews, reflective questions and participants’ own descriptions. 4. Analyses transcripts for significant statements and recurring themes that express participants’ meanings.

MBA dissertation examples: using interviews

1. Ethnographic approach

Topic: How frontline employees in a Hong Kong retail chain adapt to omnichannel customer service.

• Spend several weeks observing service interactions in selected stores.
• Conduct informal, ethnographic interviews with sales staff during or after work shifts.
• Ask: “Can you walk me through what usually happens when a customer orders online and collects in store?”
• Analyse interview data together with observations, staff documents and customer-service routines to interpret the store’s working culture.

2. Hermeneutic approach

Topic: How managers interpret the meaning of ESG reporting in their companies.

• Interview six to eight managers using open questions such as: “What does ESG reporting mean to you in your daily managerial role?”
• Transcribe interviews and treat them as interpretive texts.
• Read each transcript repeatedly, identify meaningful statements, then relate them to the whole account and to company reports or policy documents.
• Develop an interpretation of how managers make sense of ESG responsibilities, rather than merely counting responses.

3. Phenomenological approach

Topic: The lived experience of MBA students balancing full-time work, study and family responsibilities.

• Recruit MBA students who have directly experienced the phenomenon.
• Conduct in-depth, unstructured or semi-structured interviews: “Please describe a recent time when work, study and family demands conflicted. What was that experience like for you?”
• Ask follow-up questions to uncover feelings, coping actions, turning points and personal meanings.
• Code significant statements and cluster them into themes, such as time pressure, role conflict, support networks and personal growth.

Practical distinction

Use ethnography when the research question is about what people do and how their organisational culture works; use hermeneutics when it is about how meanings in accounts or documents should be interpreted; use phenomenology when it is about what an experience is like for the people who live it

A note on a few research methodologies for Housing Studies

A note on a few research methodologies for Housing Studies

Briefly highlight 4 main ideas of the following research methodology in Housing Studies:

1.    The ethnographic approach

2.    The hermeneutic approach

3.    The phenomenological approach

Then, provide 1 illustrative example of how to employ a research method (e.g. interview) with reference to each of the three research methodology mentioned above for doing a Housing Studies dissertation project.

 

The three approaches are all interpretive, but they differ in their primary focus: ethnography studies social life in context, hermeneutics interprets meanings within context, and phenomenology examines individuals’ lived experience of a phenomenon.

Four main ideas

1. Ethnographic approach

·        Studies housing and neighbourhood life by immersing the researcher in participants’ everyday settings, rather than relying only on detached surveys.

·        Uses participant observation, field notes, informal conversations, home tours, and interviews to understand practices, routines, and social relations.

·        Treats housing as embedded in wider social, cultural, economic, and institutional contexts.

·        Produces holistic, contextual explanations—for example, how residents actually negotiate space, privacy, safety, and community.

2. Hermeneutic approach

·        Focuses on interpretation: how people make sense of housing, home, policy, displacement, or neighbourhood change.

·        Recognises that meaning arises from the interaction between a person’s account and the social, historical, and institutional context in which it is expressed.

·        Uses an iterative “hermeneutic circle”: the researcher moves between individual statements, the whole interview, prior understanding, and context to refine interpretation.

·        Is useful for questioning dominant housing narratives and uncovering alternative meanings held by residents or stakeholders.

3. Phenomenological approach

·        Focuses on the lived experience of a clearly defined phenomenon, such as insecure housing, moving into public housing, homelessness, or living in substandard accommodation.

·        Seeks participants’ subjective perceptions and meanings, rather than measuring objective housing conditions alone.

·        Uses in-depth interviews to elicit rich descriptions of what the experience was like, how it felt, and what it meant to the person.

·        Often analyses common structures or themes across participants while preserving the uniqueness of each person’s account.

Illustrative interview examples

Methodology	Illustrative Housing Studies dissertation use of interviews
Methodology		Illustrative Housing Studies dissertation use of interviews
Ethnographic		Study how tenants in an old public housing estate manage shared corridors, rooftop spaces, and informal neighbourly support. Conduct repeat interviews with 10–12 residents, combine them with participant observation in communal areas and home tours, and analyse how everyday housing practices are shaped by estate design, management rules, and social networks.
Hermeneutic		Examine how middle-aged homeowners in Hong Kong interpret “home ownership” amid high prices, mortgage pressure, and family expectations. Interview 8–10 owners using open questions such as, “What does owning this flat mean to you?” Then interpret each account in relation to family obligations, housing-market discourse, and policy context, moving iteratively between individual meanings and the wider narrative.
Phenomenological		Explore the lived experience of recently rehoused tenants moving from subdivided flats into public rental housing. Interview 6–10 participants in depth about their first months in the new home: what changed, what felt secure or unfamiliar, and how the move affected wellbeing. Use interpretative phenomenological analysis to identify shared themes such as safety, control over space, privacy, and belonging.

 

A concise way to distinguish them in a dissertation: ethnography asks “what do people do in their housing context?”, hermeneutics asks “what do their accounts mean within that context?”, and phenomenology asks “what is it like to experience this housing phenomenon?”

 

A review of the article of “What we know about management accountants’ changing identities“, using the argument and the Socratic Method: for advanced management accounting study

A review of the article of “What we know about management accountants’ changing identities“, using the argument and the Socratic Method: for advanced management accounting study

 

How to describe the article in Harvard reference format?

The article can be cited in Harvard reference format as follows:

Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B. and Mitter, C., 2020. What we know about management accountants’ changing identities and roles – a systematic literature review. Journal of Accounting & Organizational Change, 16(3), pp.311-347. https://doi.org/10.1108/JAOC-02-2019-0025.

 

Highlight the main research issues and research objectives, 2 main academic theories used and the main research methods used in this article.

Here is a summary of the main research issues, research objectives, main academic theories used, and main research methods applied in the article:

Main Research Issues:

• The changing identities and roles of management accountants (MAs) over recent decades.
• The challenges MAs face due to external pressures such as professional associations, organizational demands, conflicting expectations, and technological progress.
• The fragmented and sometimes contradictory nature of existing literature regarding these changes.
• Understanding not only role changes but also identity reconstructions of MAs, focusing on how professionals internalize new role scripts and gain legitimacy.

Research Objectives:

• To provide a comprehensive understanding of the ongoing changes concerning management accountants by applying an identity perspective.
• To systematically review the existing literature on changing roles and identities of MAs.
• To develop a conceptual framework that aggregates key factors influencing MAs’ identity and their changing professional roles.
• To identify the impact of external (professional and educational institutions) and internal (organizational and individual) factors on MA identities.

Main Academic Theories Used:

• Identity Theory: Focused on internal, cognitive processes influencing management accountants' identities, including their values, beliefs, motivations, and norms.
• Role Theory: Discussed in relation to identity theory, highlighting external expectations and behaviors associated with the MA roles and the tensions therein.

Other theories occasionally applied in the reviewed literature include institutional theory, social identity theory, legitimacy theory, and new institutional sociology as reported in the article’s overview of applied theories.

Main Research Methods Used:

• A systematic literature review was conducted following established methodologies (Tranfield et al., 2003; Massaro et al., 2016) using keyword searches across seven academic databases.
• The reviewed studies comprised:
• 7 conceptual/theoretical papers,
• 15 empirical quantitative studies,
• 38 empirical qualitative studies,
• 4 mixed-methods research papers.
• Data collection methods within the empirical studies included interviews, surveys, and secondary data analysis such as archival material and job advertisements.
• Studies were mostly cross-sectional, with a minority longitudinal.

This combination of review methodology and diversity of study types gives a broad synopsis of research trends and gaps regarding management accountants’ identities and roles

 

Describe 2 main empirical findings of the article?

The two main empirical findings of the study are:

1.    Fragmented and Contradictory Changes in Management Accountants’ Identities and Roles: The literature review reveals a fragmented and sometimes contradictory picture regarding how management accountants’ identities and roles are changing. Rather than a straightforward transition from one identity (e.g., traditional bean counter) to another (e.g., business partner), the changes are complex, multifaceted, and nonlinear. Multiple identities may coexist simultaneously, including identity conflicts and hybrid identities. This complexity reflects variations across contexts, organizational settings, and individual perceptions, challenging the idea of a simple or uniform identity shift for MAs.

2.    Interconnectedness of Identity with External and Internal Factors as Change Drivers: The study finds that both external factors (such as professional associations, educational institutions, legislation, and public image) and internal organizational and individual factors (like organizational image, decentralization, technological advances, competencies, and identity conflicts) significantly influence MAs’ identity construction and reconstruction processes. Identity changes are influenced through ongoing interactions between these external, organizational, and individual levels, requiring MAs not only to adapt external behaviors but also to internalize new role scripts. This illustrates that identity and role enactment are deeply intertwined and affected by context-specific factors.

These findings emphasize that understanding MAs’ changing identities calls for a nuanced approach that accounts for multiple identities, tensions, and the influences of varied social, organizational, and personal dynamics rather than viewing change as a linear progression.

 

Describe 3 main claims of the article in terms of Toulmin's model of argument and then provide a critical review of the article using the Socratic Method.

Below are three main claims from the article formulated using Toulmin's model of argument (Claim, Grounds/Evidence, Warrant) followed by a critical review of the article using the Socratic Method.

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Three Main Claims in Toulmin's Model

Claim 1: Management accountants’ identities and roles are undergoing complex, fragmented, and often contradictory changes rather than a simple linear transition from “bean counter” to “business partner.”

• Grounds/Evidence: The systematic review of 64 peer-reviewed articles shows diverse and sometimes conflicting findings about the identity evolution of management accountants, indicating coexistence of multiple identities, hybrid roles, and ongoing identity conflicts (e.g., identity tensions persisting over decades).
• Warrant: A profession’s identity evolves through social, organizational, and individual dynamics, which are inherently complex and multi-layered rather than uniform or linear.

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Claim 2: The identity of management accountants is influenced by an interplay of external (professional associations, education, legislation), organizational (image within the organization, decentralization), and individual factors (competencies, identity conflicts).

• Grounds/Evidence: The conceptual framework and literature synthesis identify these factors as drivers of identity reconstruction for MAs. Examples include the role of professional bodies reinforcing normative identity templates, organizational decentralization enabling nested or multiple identities, and individual struggles with incompatible competencies and role expectations.
• Warrant: Identity is socially constructed and continuously negotiated within multiple contextual layers; hence, influences at different levels shape professional identity formation.

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Claim 3: Focusing on identity from an internalized, cognitive perspective offers novel insights beyond studying only external behavior expectations, and this perspective reveals challenges such as identity conflicts and multiplicity that are essential to understand management accountants’ changing roles.

• Grounds/Evidence: The article notes few studies that explicitly examine identity in-depth, yet those that do demonstrate the significance of internal views, self-perceptions, and desired identities, revealing identity tensions and conflicts when professional demands are incompatible or evolving.
• Warrant: Internal psychological and cognitive processes are foundational to how professionals adapt and enact their roles; understanding these is crucial for comprehending identity transformation.

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Critical Review Using the Socratic Method

Q1: What assumptions does the article make about the concept of identity? The article assumes that identity is a socially constructed, multi-dimensional, and dynamic phenomenon that can be understood through an internal cognitive lens in tandem with role enactment. But what if identity is more fixed or bounded by organizational expectations than the article suggests? Could some identities be more resilient to change?

Q2: How well does the article support the claim that multiple, hybrid, or conflicting identities exist among management accountants? The article synthesizes empirical and conceptual studies suggesting this, yet could it be that observed identity conflicts reflect transitional phases rather than stable multiple identities? Is there sufficient longitudinal evidence to differentiate temporary tension from enduring identity multiplicity?

Q3: To what extent are the findings generalizable across industries, countries, or organizational contexts? The article notes a strong European focus and a dominance of large companies in the sample. Could the identity changes differ significantly in smaller firms, other regions, or different organizational cultures not sufficiently covered? Does this limit the applicability of conclusions?

Q4: Does the focus on internalized identity perspectives provide practical insights for management practice or education? While the emphasis on internal perceptions offers rich understanding, does it translate into actionable strategies for organizations or educators? What interventions or changes can be derived from identity theory to support management accountants through change?

Q5: Are there alternative explanations for changes in role and identity not sufficiently considered? For example, could economic pressures, technological determinism, or institutional isomorphism be primary drivers rather than identity reconstructions? How would integrating these perspectives alter the conclusions?

Q6: How does the article address potential contradictions in the literature? The article acknowledges contradictions but sometimes stops short of resolving or theorizing why these contradictions exist. Could a more robust theoretical framework or meta-analysis shed light on these discrepancies?

Q7: What further research directions does the article propose, and are they sufficient? The article calls for more interpretive studies on IT impacts, institutional influences, and research in non-European contexts. Given the existing gaps, are these suggestions sufficient to advance the field, or should the field adopt radically different methodologies or interdisciplinary approaches?

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Summary of Critical Review

The paper provides a valuable, comprehensive synthesis of literature on management accountants’ identities and roles using a fresh identity lens. However, it assumes fluidity and multiplicity of identity without fully examining the durability or fixed aspects of identity. The generalizability is somewhat constrained by geographic and organizational focus. While it surfaces important internal tensions and complexities, the translation of these insights into proactive practical or educational interventions is limited. Contradictions in the field are identified but not thoroughly theorized, and alternative macro-level explanatory factors are underexplored. Nevertheless, the paper lays a solid foundation and provokes important questions for future research, particularly on the institutional and technological factors influencing identity transformation.

 

Describe 2 main research limitations of the article.

Two main research limitations of the article are:

1.    Language and Publication Scope Restriction: The systematic literature review is limited to English-language peer-reviewed journal articles. This exclusion means relevant research published in other languages, practitioner journals, non-peer-reviewed outlets, books, conference papers, or working papers were not considered, potentially omitting valuable insights on management accountants’ changing identities and roles.

2.    Search Process and Subjectivity in Selection: The article acknowledges that the choice of specific keywords and the exclusion process based on subjective evaluations carry the risk of missing relevant publications. Despite careful execution, this subjectivity in screening and selection may have limited the comprehensiveness and completeness of the literature sample, possibly biasing the findings