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Literature reviews of qualitative accounting research: challenges and opportunities

Author

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  • Martin R.W. Hiebl

Abstract

Purpose - This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews. Design/methodology/approach - This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research. Findings - The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time. Originality/value - To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Suggested Citation

  • Martin R.W. Hiebl, 2023. "Literature reviews of qualitative accounting research: challenges and opportunities," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 20(3), pages 309-336, February.
    • Handle: RePEc:eme:qrampp:qram-12-2021-0222
    DOI: 10.1108/QRAM-12-2021-0222
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