Gunnar Hedlund

Case studies in accounting research

Abstract Using case studies in accounting research can be meaningful from the perspective of several different “schools of thought” in social science. Even if the role and relevance of case methods differ between schools, some general questions nevertheless can be raised. In the paper, two types of criticism of case studies are discussed. First, the criticism that case studies cannot provide any basis for generalization is argued to originate from an over-emphasis on data and observations and a neglect of theory building in the generation of knowledge. Second, it is argued that the statement that case studies are appropriate for generating hypotheses but not for testing them has some truth. It is shown, however, that case studies also can play important roles in the “testing” of hypotheses. Finally, some advice for case researchers is presented.