On concepts, definitions and constructs in accounting make-to-order: an exploratory study

Resumen

In trying to solve a problem or find evidence to test a research hypothesis, both researchers and accounting professionals should clearly and precisely explain the meaning of the main terms, concepts, definitions and constructs (or construct) adopted and used in their study. The absence of this procedure can jeopardize the validity and reliability of the research findings or the results of a finished job, causing contradictions and overlapping explanations of the results that were found and their possible applications. The main terms and variables have to be conceptualized and defined in order to allow the researcher, the professional and anybody interested in the results of the job to share the same understanding about the concepts, definitions, possible constructs and variables included in the study, with a view to a similar comprehension of study results, conclusions and limitations. This text aims at presenting, discussing, explaining and exemplifying the meanings of accounting concepts, conceptual and operational definitions and constructs, with a view to a correct understanding of these essential categories of scientific and professional discourse, in accordance with the theoretical frame of reference they are inserted in. It discusses the functions, limitations and practical and theoretical opportunities of notions, concepts, meanings, conceptual and operational definitions and constructs, which are illustrated by examples and configurations from Accountancy.

Key words: Accounting, concepts, definitions, constructs.