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Qualitätskriterien der qualitativen Wirtschaftsprüfungsforschung

Qualitätskriterien der qualitativen Wirtschaftsprüfungsforschung

          
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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1, Johannes Kepler Universität Linz (Unternehmensrechnung und Wirtschaftsprüfung), Veranstaltung: Unternehmensrechnung und Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Die Anzahl an Artikel der Wirtschaftsprüfungsforschung welche jährlich veröffentlicht werden steigt kontinuierlich an. Gründe für das Ansteigen der Publikationen können das Inkrafttreten des Sarbanes-Oxley Act (SOX) im Jahr 2002 und die Einführung der International Financial Reporting Standards (IFRS) in der Europäischen Union sein. Besonders Artikel in denen qualitative Forschungsmethoden verwendet werden erlangen immer mehr an Bedeutung. Dies zeigt sich auch dadurch, dass die Veröffentlichungen in Journalen mit qualitativer Forschung beständig zugenommen haben. Womöglich, ist es eine soziologische Tatsache, dass insbesondere die Forschungsfelder des Controllings und der Wirtschaftsprüfung viele Wissenschaftler anzieht, die öfter Zahlen und Statistiken affin sind und dadurch das Feld der Forschung prägen. Dies spiegelt sich auch dadurch wieder, dass traditionell mehr quantitative als qualitative Forschungsmethoden in der Wirtschaftsprüfungsforschung zum Einsatz kommen. Allerdings sind qualitative Forschungsmethoden oft die Quelle fundierter, reichhaltiger Beschreibungen und Erklärungen von Prozessen in identifizierbaren lokalen Kontexten. Mit qualitativen Daten kann der chronologische Ablauf bewahrt werden, zudem können Forscher genau erkennen, welche Ereignisse zu welchen Konsequenzen führten und fruchtbare Erklärungen ableiten. Gute qualitative Daten führen dann auch eher zu zufälligen Befunden und zu neuen Integrationen. Gleichwohl schreibt schon Mintzberg, dass es möglich ist, alle Arten von Beziehungen in "harten" quantitativen Daten aufzudecken, aber nur durch die Verwendung "weicher" qualitativer Daten können diese auch erklärt werden.


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Product Details
  • ISBN-13: 9783346308030
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346308030
  • Publisher Date: 12 Jan 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 68 gr


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