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The potential of case studies to illustrate and explain accounting in practice has been widely acknowledged by the literature (see, for instance, Ryan et al, 2002). In particular, there have

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been recent calls for a deeper understanding of how MAS processes occur and change inside organisations (Berry et al., 2009; Bhimani, 2009; Van der Stede, 2011).

Case study is a “research strategy that entails the detailed and intensive analysis of a single case”; in some instances, the number may be extended two or three cases to enable a researcher to carry out a comparative analysis (Ryan 2002:149). Robson (1993:146) defines case study “as a research strategy which involves an empirical investigation of a contemporary phenomenon within its real life context using multiple sources and evidence.” Stake (1995) views case study research as being concerned with the complexity and peculiar nature of the case in question (Bryman, 2008). Ryan (2002) argues that case study represents a suitable means to understand the nature of MA in practice (a sub objective of the research) or in areas where theory is not well developed.

The use of case study research strategy in MA research is popular and well-documented. Interviews may constitute a very effective means of collecting data when the qualitative researcher seeks to better understand organisational and group processes such as MA practices (Be´dard and Gendron, 2004).

For instance, Scapens et al. (2005) present evidence of types of case study to include a single community, as used by Banbury and O’Riley 2000 and Guerreiro et al. 2006; a family as used by Brannen and Nelson (2006), a single organisation as used by Nyberg (2009), a person or a single event as used by Vaughan (2004), and multiple case studies as used by Mundy (2010) and Cobb et al. (1995). Several others falling in the realm of case study (Hussain, 2005; Zineldin and Bredenlo, 2001) did not adopt as much in-depth consideration of the phenomenon of MAS change. However, the current trend in using case studies does not include a combined study to include the study of change transmission between parent and subsidiary on one hand and between subsidiaries on the other.

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Case studies in MA research are argued to be a suitable research design to seek specific concrete historically-grounded patterns common to a set of case studies (Suleiman, 2003). The choice of case study research is largely influenced by the ease of focus on an organisation to understand the full context of change that has taken place. According to Flick (2013), case study allows for a process under study to be captured in a detailed and exact manner. This in the context of MAC is a relevant aid in understanding the process of change in the case study organisation. Particularly, Yin (2014) suggests case study research provides in-depth understanding and answers to why and how research questions. Adams et al. (2010) for instance argue that case study is useful where the researcher has little control over events. or the research focus is on contemporary events occurring within a real life context such as the present case study organisation THE BANK plc.

Yin (2014) classifies case study as exploratory, especially when it is aimed at defining questions, a hypothesis or the feasibility of a thing; or as descriptive research when the aim is to describe a phenomenon in the natural occurring context. Explanatory case study research also viewed as an investigative case study aimed at establishing cause and effect where an attempt is made to understand a phenomenon in a natural occurring setting (Hubber and Van der Sten, 1999; Pettigrew, 1990). Case studies are appropriate to understand changes in MA as these changes take place over a long period of time, thus allowing for how the organisational actors interact with change factors, agents and actors. Similarly, there exists a common theme in the definition of case study that tallies with the present study, the focus on change (a single phenomenon and how that is affected within a single organisation).

In selecting the choice of case study there is an added flexibility offered to allow multiple constructions of alternate interpretations in line with collated data, until a point of achieving a faithful account in light of the collated data. Adam et al. (2010) suggest there is a need for close contact with research subjects to facilitate personal understanding of research subject realities.

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Although several authors (Denzin and Guba, 1994; Flick, 2013; Yin 2014) criticise case study for a perceived lack of generalisation of result findings, the proposed study accounts for this by the stated objectives which seek to understand change only from the perspective of a single case study organisation. On this note, Suleiman (2000) argues that the case study is prone to the “observer effect” which may arise if the researcher is involved over a long period of time. The observer effect is defined by Yin (2014) as a research unit doing things differently once the researcher is present or once they notice the researcher is interested in a particular activity. This study however considers this by the use of a longitudinal study to enable a comparison between previous practices against current practice in THE BANK plc, the case study organisation.

The MA literatures provides evidence of prior use of case studies in the banking industry to explore MA practices, for instance Soin et al. (2002) adopting a Burns and Scapens’ (2000) case-study approach to interpret the role of MA in organisational change in a UK-based multinational bank.

In a similar vein, the present study adopts a historical case study analysis with observation of the present process, as past experiences are partly re-constructed through accounts of key players in the organisation. Although Patten (2002) suggests this process has been observed to be prone to subjectivity of the researcher or the respondents where in some instances personal perceptions of the researcher or interviewee influences response, this study as suggested by Flick (2002) will rely on triangulation of data sources and methods. In this instance, archival data and documentary analysis will be used to verify results and responses obtained from interviews and observation sessions of the selected case study firm.

It is pertinent to state at this stage that while a pilot study may yield additional insights to the study, it was initially deemed unnecessary given the researcher’s prior employment with the

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case study organisation. It was believed that a prior knowledge and understanding of the case study organisation’s system is sufficient for the purpose of achieving the current research objectives. Rather, a choice was made to divide the data collection to just two phases: initial data collection and main data collection. However, in the process of conducting the first sets of interviews, respondents struggled with the interview protocol hence the initial data collection phase ended up as a pilot phase. Subsequently, an initial data collection period was designed in addition to a main data collection phase.

The choice of case study allows a researcher to deal with multiple sources of evidence (as proposed in the research collection methods), while also being amenable to explaining the process of MAC in organisations and how these changes affect participants within the organisation. This does not only allow an identification of process weakness and reporting, it facilitates an examination and analysis of a phenomenon such as change in a socio-political context and how these individual interpretations impact on the research questions.

In a similar vein, where there is a need to consider the historical context and nature of an organisation there is a need to “seek the implications or relationships of events from the past and their connections to the present” (Berg 2001:212); this as a method enables collaboration of accounts even though respondents may or may not know each other. The use of case study thus protects the research from subjective accounts of respondents or institutional actors.