질적 방법론과 회계학연구 = Qualitative Methodology and Accounting Research

국문 초록 (Abstract)

최근에 우리 나라에서도 질적 방법론과 이를 이용한 질적 연구가 사회학, 간호학, 교육학 등의 다양한 학문분야에서 전개되고 있으며, 회계학계에도 일부가 발표되고 있지만, 질적 방법론의 분야에서 방법론, 이론, 연구방법, 자료조사방법, 자료해석방법 등에 관한 개념들이 명확하게 구명되지 않고 혼재되어 이용되고 있다. 따라서 본고는 선행연구의 내용분석을 통해서 질적 방법론의 체계를 명확히 하고 연구현황을 살펴서 한국의 회계학계에 질적 방법론과 연구방법의 이해와 확산을 촉진하고자 한다.
질적 방법론은 비판적 방법론과 해석적 방법론을 의미하는데, 좁은 의미로는 주로 해석적 방법론을 의미한다. 해석적 방법론은 연구대상자의 관점을 이해하고, 연구대상자의 체험을 통해 경험현실을 해석하고 재구성하는 방법론을 말한다.
질적 방법론인 해석적 방법론의 철학적 배경은 해석학과 현상학이고, 주로 이용하는 이론은 사회학의 상징적 상호작용론, 구조화이론, 일상생활방법론, 제도이론, 행위자연결망이론 등이다. 그리고 연구방법은 민속지학, 실행연구, 사례연구, 근거이론 등이고, 자료수집방법은 면접, 참여관찰, 현장연구, 문헌조사 등이며, 자료분석방법은 해석학, 서사분석, 기호학(내용분석, 대화분석, 담론분석) 등이다. 본고에서는 기존의 선행연구를 내용분석해서 연구방법을 중심으로 살펴보았다.
민속지학(ethnography)은 문화기술지, 민속기술지, 종족지학이라고도 하는데, 연구대상인 사람(회계담당자)들의 삶의 방식과 문화적 배경에 대해 연구자가 (비)공개적으로 그들의 삶에 일정한 기간동안 참여하여 직접 체험하면서 자료를 수집하는 연구방법이다.
실행연구(action research)는 현실의 구체적인 문제를 확인하고 이를 해결할 수 있는 지식을 추구하는 과정이라고 할 수 있다. 즉 실행연구에서는 연구로 종료하는 것이 아니라 구체적인 현실 문제를 해결하는 과정도 포함한다.
해석적 방법론의 사례연구(case study)는 연구자가 구체적인 사례에 직접 참여하여 체험한 결과를 이용하여 사례를 연구한다.
해석적 방법론에 의한 연구는 주관성, 일반성의 부족 등과 같은 문제점을 가지고 있으며, 문제점을 보완하기 위해 양적 방법론과 질적 방법론을 결합하는 Q방법론, 삼각측정(triangulation) 등의 혼합방법이 이용되고 있다.

다국어 초록 (Multilingual Abstract)

Nowadays, Qualitative methodology has also been applied to various disciplines such as Sociology, Nursing, Education in Korea. In Accounting, Although some qualitative researches have been published, their concepts such as methodology, research method, theory, data researching method and data interpreting method have not been clarified. The Purpose of this paper is to promote the understanding and expansion of the qualitative methodology and research method in the Korean accounting community through clarifying the framework of qualitative methodology by content analysis of prior accounting researches.
The qualitative methodology means both the critical methodology and the interpretive methodology. However it means the interpretive methodology in a narrow sense. It is the methodology to understand the view point of the researched and to interpretate and reconstruct the reality experiencing through lived experience.
The philosophical backgrounds of the qualitative methodology are hermeneutics and phenomenology. Theories used in qualitative methodology are sociological theories such as symbolic interactionism, structuration theory, ethnomethodology, institutional theory, actor- network theory. The research methods are action research, case study, grounded theory. In this paper, the research methods of qualitative methodology are the research focus.
The ethnography is the research method to collect data on the life style and cultural background of the researched people(accountants) through lived experience participating the phenomena and life of them during some periods. The action research is the process to pursue the knowledge to solve specific problems at the field. The case study of interpretive methodology is to research the case at which the researcher have participated during some periods.
The interpretive methodology has some problems such as subjectivity and lack of generality. To overcome the problems of the interpretive methodology, Mixed methods such as Q methodology, triangulation have been used.

목차 (Table of Contents)

• 〈국문초록〉
• 〈Abstract〉
• Ⅰ. 서론
• Ⅱ. 질적 방법론의 이론적 배경
• Ⅲ. 질적 방법론의 선행연구
• Ⅳ. 질적 방법론의 연구방법
• Ⅴ. 결론
• 참고문헌

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