The development of a management accounting system for decentralised construction companies

According to Yin (2014) there are several sources of data in case studies. The researcher’s employer has permitted access to data, process observation possibilities and expert interviews: 1. Analysis of commercial documents and reports of all branches to identify possible abnormalities between the separate branches (e.g. turnover, clients, profits, and personnel).

2. Process and meeting (between site personnel and branch managers) observation in branches to assess the flow of information between construction site personnel and branch managers. 3. Expert interviews at manager level. The interviews will be semi-structured. This ensures a set of important questions are combined with the necessary flexibility to vary the order in which questions are asked and to add new questions in the context of the research situation (Bryman & Bell, 2011; Saunders, Lewis & Thornhill, 2012).




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