Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review): on interpretivism

Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review): on interpretivism

 

In the context of doing an MBA dissertation project, based on interpretivism, recommend 4 specific literature review tasks to perform on writing the dissertation report chapter 2 (literature review).

 

For an interpretivist MBA dissertation, Chapter 2 should not merely catalogue “what previous studies found.” It should build a context-sensitive account of how different actors make sense of your phenomenon, while showing how your own research will develop that understanding.

Four literature-review tasks

1.    Map competing meanings of the focal phenomenon

Identify how key concepts in your research question are defined, understood, and experienced by different stakeholders, settings, and cultures. Extract not only formal definitions but also the assumptions, language, values, and viewpoints embedded in each study.

For example, if studying consumers’ responses to AI-generated marketing, compare whether authors frame “trust” as credibility, emotional security, perceived competence, risk reduction, or a socially negotiated relationship. Interpretivism assumes social reality is subjective and context-laden, so differences are potentially meaningful rather than simply inconsistencies to eliminate.

2.    Conduct a thematic, interpretive synthesis—not a study-by-study summary

Group literature around meaning-centred themes that answer what, how, and why, rather than organising the chapter only by author or date. Actively compare studies to construct an argument: where do perspectives converge, diverge, or depend on a particular organisational, cultural, or market context?

A useful structure is:

·        Theme 1: How the phenomenon is understood

·        Theme 2: Conditions shaping that understanding

·        Theme 3: Consequences for decisions, behaviours, or relationships

·        Theme 4: Tensions, contradictions, and unexplained experiences

Your themes should be analytical claims, not labels such as “prior research” or “consumer attitudes.” In interpretive work, themes are developed through the researcher’s engaged reading and represent an interpretive account of patterns of meaning.

3.    Critically examine each study’s context, voice, and method

For the most relevant papers, record: whose perspective was studied, where and when it was studied, the organisational/cultural setting, the research method, and what perspectives were excluded. Give particular attention to qualitative studies, case studies, interviews, ethnographies, and interpretive analyses that can inform your own design.

This task helps you avoid treating findings as universally applicable. A survey of Hong Kong retail customers, for instance, may illuminate prevalence or relationships between variables, but interviews may be more useful for understanding how customers themselves interpret service quality, authenticity, or trust. Reviewing methods alongside findings also supports a coherent justification for your eventual methodology.

4.    Build a provisional conceptual lens and identify an interpretive gap

Use the synthesis to develop a provisional framework showing the relationship among stakeholder meanings, contextual influences, and the process/outcomes you intend to explore. This is not necessarily a fixed hypothesis model. It is a sensitising lens that guides your interview questions, sampling, and initial coding, while remaining open to revision through fieldwork.

State the gap as a lack of understanding, rather than simply a shortage of studies. For example:

Existing research shows that perceived authenticity influences consumer engagement, but it insufficiently explains how Hong Kong online shoppers construct authenticity when evaluating AI-assisted brand communication.

Include a short reflexive note on why you consider this gap important and how your academic/ professional position may shape your reading of the literature. Interpretivist reviews are iterative and recursive: questions, search choices, relevance judgments, and theoretical framing can be refined as understanding develops.

Practical Chapter 2 output

By the end of these four tasks, Chapter 2 should deliver:

·        A clear definition of the phenomenon as socially and contextually interpreted.

·        A critical thematic narrative rather than an annotated bibliography.

·        A reasoned explanation of whose perspectives existing evidence represents—and omits.

·        A defensible, meaning-oriented research gap and provisional conceptual framework that aligns with an interpretivist qualitative methodology.

Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review): on pragmatism

Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review): on pragmatism

 

In the context of doing an MBA dissertation project, based on pragmatism, recommend 4 specific literature review tasks to perform on writing the dissertation report chapter 2 (literature review).

For a pragmatist MBA dissertation, Chapter 2 should do more than catalogue theories: it should build an evidence-based route from a real managerial problem to a feasible, useful investigation. Pragmatism prioritises knowledge that helps explain and address problems in context, and it can support drawing on different forms of evidence where they are useful.

Four literature-review tasks

Task	What to do	Chapter 2 output
1. Diagnose the practical problem	Review academic studies alongside credible industry, policy, and organisational evidence to define the business problem, its context, stakeholders, consequences, and why it matters. Do not treat practitioner sources as substitutes for scholarly evidence; use them to establish the real-world setting and decision relevance.	A tightly bounded problem statement, such as: “Despite X initiative, Y outcome persists among Z stakeholders in [context].”
2. Map and critically synthesise solution-relevant knowledge	Organise literature by themes or mechanisms, not author-by-author. For each theme, compare findings: what is known, where studies agree or conflict, which contextual conditions matter, and what the evidence suggests managers can realistically influence.	3–5 thematic sections that end with a short “implication for the focal problem” paragraph. A literature review should synthesise sources, evaluate their strengths and limitations, and show consensus, disagreement, and development in the field.
3. Build a practical conceptual framework	Select only theories and constructs that help explain the focal problem or guide action. Specify the proposed links between factors, likely outcomes, and contextual conditions. In a pragmatist project, the framework may combine complementary theories if this produces a better explanation of the applied problem—provided you justify each component.	A diagram and accompanying propositions or guiding questions, e.g., “Perceived message credibility and customer trust may shape purchase intention, conditional on platform type.”
4. Derive the actionable gap and research design requirements	Identify a gap that is simultaneously scholarly and practical: an under-studied setting, an unresolved contradiction, weak evidence about an intervention, or insufficient understanding of stakeholder experience. Then review how prior studies investigated comparable questions—their samples, measures, data sources, and limitations—to justify the evidence you need in Chapter 3.	A concluding gap statement, refined research question(s), expected contribution to practice, and a rationale for your chosen method(s). Literature reviews are expected to identify gaps, establish the framework, and inform methodological choices.

How to apply the pragmatist lens

Use this repeating logic in each thematic subsection:

1.    What is the issue? Define the concept and its relevance to your managerial problem.

2.    What does the evidence say? Compare empirical findings rather than summarising individual articles.

3.    What works, for whom, and under which conditions? Examine contextual variation, contradictions, and study limitations.

4.    What does this mean for action and your investigation? State the managerial implication and what remains unknown.

For example, if your topic concerns customer retention in an online business, do not merely review “service quality,” “trust,” and “loyalty” as separate textbook concepts. Synthesise evidence on how service recovery, platform credibility, delivery performance, and customer communication jointly affect retention in comparable e-commerce settings—and use the unresolved practical question to determine what data to collect.

Suggested Chapter 2 structure

• 2.1 Scope and review approach — focal problem, boundaries, databases/search terms, inclusion criteria, and thematic structure.
• 2.2 Practical and contextual background — the applied management problem and stakeholder setting.
• 2.3–2.5 Thematic critical synthesis — the mechanisms, debates, evidence, and practical implications.
• 2.6 Conceptual framework — selected constructs and proposed relationships.
• 2.7 Research gap and implications for Chapter 3 — exact unanswered question, intended practical value, and methodological requirements.

The crucial test is: after reading Chapter 2, an MBA marker should see not only that a gap exists, but why answering it will produce evidence useful for a decision-maker in your specific setting.

Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review): on positivism

Lecture note on the literature review tasks for writing an MBA dissertation report chapter 2 (literature review)

 

In the context of doing an MBA dissertation project, based on positivism, recommend 4 specific literature review tasks to perform on writing the dissertation report chapter 2 (literature review).

For a positivist MBA dissertation, Chapter 2 should do more than describe previous studies: it should build a deductive, evidence-based path from established theory to measurable variables and testable hypotheses. Positivism typically emphasizes observable measures, a priori hypotheses, quantitative testing, and potentially generalisable explanatory relationships.

1. Systematically map empirical findings

Create a structured evidence table of prior quantitative empirical studies relevant to your research question.

For each study, record:

• Author, year, country/industry, and unit of analysis
• Sample size and sampling method
• Independent, dependent, mediating, moderating, and control variables
• Research design and statistical method
• Main statistical findings: direction, significance, and—where available—effect size
• Limitations relevant to your proposed study

Then write the review thematically, not author-by-author. For example, group evidence under headings such as “Effect of social-media engagement on brand loyalty” or “The mediating role of perceived value.”

This task enables you to identify whether the literature indicates a consistent positive, negative, null, or context-dependent relationship.

2. Define and delimit every construct

For each central variable, compare scholarly definitions and arrive at a precise conceptual definition for your study.

You should:

• Identify competing definitions of the construct.
• State its dimensions, if it is multidimensional.
• Distinguish it from closely related constructs.
• Specify the appropriate level of analysis: individual consumer, employee, firm, store, or industry.
• Justify the definition you adopt, using authoritative and frequently cited sources.

A positivist design requires conceptual variables to be translated into observable indicators. Construct-review work should therefore connect the theoretical definition to a measurement model—for instance, whether “customer loyalty” is measured as a single construct or through attitudinal and behavioural dimensions. Reviews of measurement practice commonly examine both definitions and existing scales because conceptual and operational clarity are inseparable.

3. Critically evaluate measurement instruments

Locate and compare established scales or objective indicators used to measure each construct. This is especially important for survey-based MBA projects.

Build a measurement table containing:

• Original scale source and later validation studies
• Number of items and response format, such as a five- or seven-point Likert scale
• Dimensions and sample items
• Reported reliability, such as Cronbach’s alpha
• Evidence of convergent, discriminant, and content validity
• Prior use in a comparable country, culture, sector, or respondent group
• Any planned adaptation, translation, or contextual change

Prefer validated instruments over creating untested questions. If you modify a scale—for example, adapting a Western retail scale for Hong Kong online shoppers—explain why, retain the construct’s meaning, and plan to test reliability and validity in Chapter 4. Sound construct development involves defining the construct, choosing matching operationalisations, and empirically assessing construct validity.

4. Synthesize theory into a conceptual framework and hypotheses

Use the reviewed theory and empirical evidence to produce a visual conceptual framework, then formulate directional hypotheses.

For each proposed relationship:

1.    Introduce the relevant theory.

2.    Explain the causal logic linking the variables.

3.    Evaluate supporting and contradictory empirical findings.

4.    Explain any gap—such as an under-researched Hong Kong context, online-sales setting, population, mechanism, or boundary condition.

5.    State a specific, measurable hypothesis.

For example:

Drawing on perceived-value theory, higher perceived value should increase customers’ intention to repurchase. Prior survey studies generally report a positive association, but evidence among Hong Kong small online retail customers remains limited. Therefore, H1: Perceived value has a positive effect on repurchase intention among customers of Hong Kong online retail outlets.

Your framework should clearly show the expected direction of each association, including mediators or moderators where justified. This follows positivism’s hypothetico-deductive logic: define variables, operationalise them, and test hypotheses derived before data collection. Systematic management-review guidance likewise stresses defining the theoretical framework and constructs early, and using a pre-specified coding scheme when the review supports a deductive study.

Suggested Chapter 2 structure

1.    Introduction to the chapter

2.    Core theory or theories

3.    Definitions and dimensions of constructs

4.    Review of empirical evidence for each proposed relationship

5.    Measurement approaches used in prior research

6.    Research gap and contextual justification

7.    Conceptual framework and hypotheses

8.    Chapter summary

This structure ensures that Chapter 2 directly supports a quantitative methodology chapter, survey instrument, and statistical hypothesis tests rather than becoming a descriptive catalogue of articles.

 

A note of the global management accounting principles (GMAP) framework

A note of the global management accounting principles (GMAP) framework

 

What is the global management accounting principles framework? And, highlight 6 main ideas of the framework in the context of the study of the subject of advanced management accounting.

The Global Management Accounting Principles (GMAP) are a professional framework developed by AICPA and CIMA to guide how management accounting should improve organisational decision-making and long-term value creation. They position management accountants as strategic business partners—not merely producers of budgets, variances, and cost reports.fm-magazine+1

In advanced management accounting, GMAP helps you connect technical tools—such as ABC, budgeting, performance measurement, investment appraisal, pricing, risk management, and strategic cost management—to better managerial decisions.

The framework

GMAP is built around four interdependent principles:

1.    Communication influences and creates impact

2.    Information is relevant

3.    Analysis generates sustainable value

4.    Stewardship builds trust

The principles apply across 14 management-accounting practice areas, including cost management, business strategy, investment appraisal, management and budgetary control, pricing and product decisions, internal control, risk management, resource management, treasury, tax strategy, governance, and internal audit.

Six main ideas for advanced management accounting

1. Management accounting is strategic, not just operational

Advanced management accounting supports decisions about competitive positioning, business models, resource allocation, product portfolios, capital investments, and sustainable performance. It therefore extends beyond recording historical costs or explaining last month’s variance.

For example, an accountant assessing whether to launch a product should combine expected revenues, life-cycle costs, capacity implications, competitor behaviour, customer value, risks, and strategic fit—not merely calculate a unit cost.

2. Communication converts numbers into influence

The first principle emphasises that useful analysis has little value if decision-makers do not understand it or act on it. Management accountants must communicate with operational managers, marketers, executives, investors, and other stakeholders, breaking down functional silos.fm-magazine+1

In study terms, this shifts attention from “How do I prepare a report?” to “How can I frame evidence so that it changes a managerial decision?” Dashboard design, narrative reporting, visualisation, business partnering, and cross-functional dialogue are therefore advanced accounting capabilities.

3. Relevant information is decision-specific and forward-looking

Information is relevant when it fits the decision, arrives in time, is reliable enough for its purpose, and includes both financial and non-financial measures. GMAP explicitly includes information from past, present, and future perspectives, as well as internal and external sources—including social, environmental, and economic data.

This supports techniques such as:

• Relevant-cost analysis for short-run decisions
• Rolling forecasts and scenario planning
• Customer profitability and customer-lifetime-value analysis
• Balanced scorecards and strategic performance measures
• Environmental, social, and sustainability metrics

A common advanced-management-accounting lesson follows: not all accurate information is relevant. For a make-or-buy decision, for instance, sunk costs may be accurately measured but irrelevant, while avoidable costs, capacity use, quality, supplier risk, and strategic dependence are relevant.

4. Analysis should focus on value creation and preservation

GMAP requires accountants to assess how alternative choices affect organisational value, rather than simply report accounting profit. This means understanding the organisation’s strategy, business model, value drivers, and external environment, then using scenario analysis to evaluate consequences.

This idea underpins advanced tools such as:

• Activity-based costing and activity-based management
• Target costing and value engineering
• Life-cycle costing
• Strategic pricing
• Net present value and real-options thinking
• Sensitivity, risk, and scenario analysis
• Value-based performance measures such as EVA

For an investment appraisal, a technically advanced answer should not stop at NPV. It should also examine assumptions, strategic options, risk exposure, non-financial consequences, capacity constraints, and long-run stakeholder value.

5. Sustainable value requires a long-term and multi-stakeholder view

The revised GMAP language explicitly stresses sustainable value. Managers should balance short-term financial outcomes against long-term consequences for customers, employees, suppliers, society, the environment, reputation, resilience, and organisational capabilities.

In an MBA context, this is important when evaluating performance-measurement systems. A bonus scheme based solely on annual profit may motivate managers to defer maintenance, cut training, oversell to customers, or reject strategically valuable investments. A well-designed system incorporates leading indicators and safeguards against short-termism.

6. Stewardship, control, and ethics make information trustworthy

The fourth principle views management accountants as stewards of financial and non-financial resources, organisational reputation, and stakeholder confidence. Accountability and scrutiny should make decisions more objective and protect value over time.fm-magazine+1

For advanced management accounting, this integrates:

• Budgetary control and responsibility accounting
• Internal controls and internal audit
• Risk management
• Corporate governance
• Ethical professional judgement
• Transparent assumptions and auditable models
• Performance measures that discourage dysfunctional behaviour

For example, a manager might manipulate a budget forecast to make a future target easier. A stewardship perspective requires robust controls, challenge processes, clear accountability, and an ethical culture—not simply a more sophisticated forecasting model.

Applying the six ideas

Main idea	Advanced management accounting implication
Strategic role	Align accounting analysis with strategy, business models, and competitive advantage
Communication	Translate technical analysis into clear, decision-oriented managerial insight
Relevant information	Select timely financial and non-financial information appropriate to the decision
Value analysis	Evaluate alternatives through value drivers, scenarios, risk, and long-term effects
Sustainable value	Avoid narrow short-term profit measures; incorporate resilience and stakeholder outcomes
Stewardship and trust	Build controls, governance, accountability, and ethical judgement into decisions

A useful way to frame exam or assignment answers

When analysing any advanced management-accounting technique, ask six questions:

1.    What strategic or operational decision does the technique support?

2.    Who needs the information, and how should it be communicated?

3.    Which financial and non-financial data are relevant?

4.    How does the analysis affect value creation, preservation, and risk?

5.    Does it encourage sustainable, long-term performance rather than short-term gaming?

6.    What controls, ethical safeguards, and accountability are needed to make the result trustworthy?

This approach demonstrates that you understand GMAP as a decision-making and value-creation framework, rather than a checklist of accounting techniques.

When was the GMAP framework published? Or, did more than one version of framework published over the years?

Yes. GMAP has had two main published editions: the original framework in October 2014 and a substantially revised second edition—usually called GMAP 2.0—released around 2023/early 2024.

Publication timeline

Version	Publication timing	Publisher	Significance
First edition: Global Management Accounting Principles	October 2014	CIMA and AICPA	Introduced the first universal set of principles intended to guide management accounting practice globally.
Second edition: GMAP 2.0	Revised in 2023; public professional coverage and roll-out in 2024	AICPA & CIMA, Association of International Certified Professional Accountants	Updated the framework to reflect changes in business practice, including digitalisation, analytics, sustainability/ESG, evolving business models, and a broader business-leadership role for finance professionals.

The original 2014 framework

The original document states explicitly that it was the first edition and was “first published October 2014.” It also anticipated later revision, describing the project as interactive and iterative and stating that the principles would be updated as business practice evolved.

Its four principles were:

1.    Communication provides insight that is influential.

2.    Information is relevant.

3.    Impact on value is analysed.

4.    Stewardship builds trust.

The framework linked those principles to 14 practice areas, including cost management, investment appraisal, budgetary control, pricing decisions, risk management, internal control, tax, treasury, and internal audit.

What changed in GMAP 2.0?

GMAP 2.0 is not a completely unrelated framework; it is a revision and modernisation of the 2014 principles. The underlying four-principle structure remains, but the language and application have been refreshed based on input from business leaders, finance professionals, academics, and regulators across 20 countries.

One visible change is the communication principle. The original wording was:

“Communication provides insight that is influential.”

GMAP 2.0 puts more emphasis on communication that actively creates impact—that is, helping leaders make better choices and supporting the implementation of strategy, rather than only presenting information well.

The revised edition also gives greater prominence to:

·        Digital technologies, automation, and data analytics

·        Sustainability and ESG-related information

·        Non-financial as well as financial performance information

·        Uncertainty, geopolitical change, and risk

·        Long-term and sustainable value creation

·        Finance professionals’ role in business leadership across the organisation, not just within the finance function.

How to use this in study

For an advanced management accounting assignment, refer to the version carefully:

·        Use the 2014 GMAP when discussing the original formulation of the principles or foundational literature.

·        Use GMAP 2.0 when discussing the framework’s contemporary relevance—especially sustainability, analytics, digital transformation, integrated decision-making, and management accountants as strategic business partners.

·        If your course materials provide the four principles in the exact 2014 wording, quote that wording and then note that the principles were subsequently revised in GMAP 2.0.

A concise academic sentence would be:

The Global Management Accounting Principles were first published jointly by CIMA and AICPA in October 2014; following substantial changes in technology, sustainability expectations, business models and the global operating environment, the framework was comprehensively revised in its second edition, GMAP 2.0, released in 2023 and widely communicated during 2024.

** also study the videos on this topic: video 1; video 2; video 3; video 4; video 5.

A collection of notes on advanced management accounting