Ingemund Hägg

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.

Research on budgetary control in the nordic countries — A survey☆

Abstract The paper surveys research on budgetary controls in the Nordic countries of Denmark, Finland, Norway and Sweden. The aim is to illustrate the types of problems and issues that have provided the basis for research, and to highlight those research studies which reflect research perspectives that have originated in the Nordic area. Influences on research in the area are also considered.

Standards for quality? A critical appraisal of the Berlin Principles for international rankings of universities

This article discusses the principles developed to assure the quality of international ranking practices for higher education, the so-called Berlin Principles, and the role given to them in the higher education community. While the principles are generally regarded as proper quality assurance principles, they are problematic both in their content and form. This study examines the process leading up to the principles as well as their use, thereby highlighting some legitimacy problems with these principles and the potential impact this may have on the further development of the higher education field. The study is based on official documents and published material.