Qualitative accounting research: dispelling myths and developing a new research agenda

This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers or variables. Rather than excluding outliers from a dataset, qualitative researc...

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Bibliographic Details
Published inAccounting and finance (Parkville) Vol. 59; no. 3; pp. 1459 - 1487
Main Authors Villiers, Charl, Dumay, John, Maroun, Warren
Format Journal Article
LanguageEnglish
Published Clayton Blackwell Publishing Ltd 01.09.2019
Subjects
Accounting
Methods
Qualitative
Qualitative research
Research paradigm
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Summary:This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers or variables. Rather than excluding outliers from a dataset, qualitative researchers are interested in these exceptions and often examine them in‐depth in order to develop better understandings and generate new theories on how accounting develops, functions and influences behaviour. New understandings and theory allow qualitative research to advance recommendations, extend the boundaries of accounting research, and make important contributions to both accounting theory and practice.
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.12487