Sensemaking in Interpretive Management Accounting Research: Constructing a Credible Account

Abstract

As noted by several authors, field research has a craft-like element that makes it difficult for researchers to textualize the process of analyzing data. However, discussing our practices in field research could lead to the emergence of a more critical and self-reflective craft. With this objective, the author discusses the process of interpreting qualitative data from a 5-year longitudinal study on management accounting change in an Asian multinational company. The paper also includes a discussion of the institutional theories underpinning this research, which are used in the explanation of the data. Hence, this article elucidates the journey of moving from the “tape,” or the data, to the final written text.