METHODS
Case selection and conduct of interviews
The six cases were identified from the Beattie et al.(2000) questionnaire study. Respondents were asked whether they were willing to be interviewed to enable us to explore with them, in greater depth,the responses that they had made, and six finance directors (FDs) who indicated high levels of negotiation and discussion were approached for interview and all agreed. The recommended optimum number of cases in analysis of this type is four to ten (Eisenhardt, 1989).