Abduction as a Methodological Approach to Case Study Research in Management Accounting — An Illustrative Case

This paper presents a practical example of abduction as methodological approach to case study research in management accounting. The addresses the often cited critical challenges posed by this methodology, and inductive qualitative general, for validity generalisability findings. In particular manner which researcher’s phronesis was facilitated is described. As an exemplar that directly these challenges, provides roadmap, reinforcing contribution methodology conduct research, not just accounting, but general.