Descriptive case studies aim to present a case in its real life context or

Descriptive case studies aim to present a case in its

This preview shows page 141 - 144 out of 354 pages.

‘Descriptive’ case studies aim to present a case in its real -life context or illustrate a specific issue or topic. Stake (1995), using a more qualitative approach and language, differentiates between three forms of case studies: 35 Causal links indicate a positivist perspective. In a qualitative research context, the term ‘plausible explanations’ is more appropriate. 36 The use of the term ‘explanatory’ can be confusing in the context of research, in particular, when it is seen as in the context of causality. To avoid any potential confusion, the terms ‘explanatory’ or ‘explain’ are avoided, as the research project does not intend to ‘prove’ or ‘test’ causal links in the GAAP/GFS harmonisation agenda setting context, but attempts to understand or enlighten this process.
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128 In ‘intrinsic’ case studies, the value of the investigation lies in the specifics of the case itself. Such studies correspond to Yin’s (2009) descriptive case studies. ‘Instrumental’ case studies serve to firstly demonstrate issues that are not specific to the case, e.g., to investigate a wider phenomenon or to develop or extend theory. Within this category are Yin’s (2009) explanatory and exploratory case studies. ‘Collective’ case studies are a coordinated set of case studies, similar to Yin’s (2009) concept of multiple case studies. This study investigates the case of the Australian GAAP/GFS harmonisation agenda setting process as an event. The case has both intrinsic and instrumental value. It is intrinsic for the reasons outlined in Chapter 1, as it is a world’s first development in public sector accounting, with international organisations calling for similar developments worldwide. It is an instrumental case, because it aims to develop and test the usefulness and transferability of the DASF. The research design, therefore, allows for new topics and issues to emerge and be explored. At the same time, the application of the theoretical model constitutes the basis for the interpretation of the data by providing an in-depth theoretical explanation of the GAAP/GFS harmonisation agenda setting process. The main benefits of exploratory case studies are to provide information for further case studies, the development of theory and hypotheses, for empirical testing and comparative research (Kaplan 1986; Parker 1994; Scapens 1990). This is consistent with the objectives of this thesis and the proposals for future research identified throughout this thesis.
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129 The boundaries of an event case study, in particular the beginning or end points, are often hard to identify (Yin 2009, p. 29). This is also the situation in this thesis. Agenda setting processes are particularly difficult to pinpoint chronologically, as they are often part of, and overlapping with, other relevant developments. The identified defined starting and end points of the GAAP/GFS harmonisation agenda setting process in this thesis should be seen in this context and only be viewed as focal points for the purpose of the research.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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