The “Emergence Approach” from Direct Fieldwork Observations

Abstract

This section contains the research method and the research context of this study. The research method explains how this analysis has been conducted; the research context describes the dissertation setting. This chapter does not list the research methods known in the literature; however, it will explain the methodology and data collection method chosen for this research, and the reasons for this choice included in the literature. In general, it is important to differentiate the methodology from the method. The methodology is the philosophical approach to the research. The method is the way in which the data are collected and analyzed. It is possible to use multiple methods of data collection using only one methodology; however, the method chosen should be closely linked to the research question. If this is the case, the important thing is to triangulate at the end. This is explorative research, an in-depth case study. It has adopted the constructionism research approach and a distinctive method for data collection, non-participant observation in video call conference. Even in the first part of the thesis, in which we do a content analysis of the policy, we maintain the constructivist approach. The research site of this research is Italy, specifically with a focus on the regional government in “Campania”. The Italian case was particularly interesting since Italy, at the time of the data collection, was at a crucial point in the initial stage in its adoption of accrual accounting. Thus, the second part of this thesis describes the research context of this research. Specifically, it summarizes the Italian institutional setting and a brief excursus of reform in public sector accounting. Moreover, it presents specifics related to accrual accounting adoption in the intermediate level of government in the Campania region.