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Balancing acts in qualitative accounting research

Author

Listed:
  • Sven Modell
  • Christopher Humphrey

Abstract

Purpose - The purpose of this paper is to reflect on the motivation for this special issue and its contributions. Design/methodology/approach - This paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research. Findings - The paper argues that qualitative research involves some balancing acts between, on the one hand, pragmatic and aesthetic aspects and, on the other, the necessary steps for establishing trust in a particular piece of research. The authors explicate how this is manifest in the contributions to this special issue. Originality/value - This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting research rarely accounted for in previous texts on the topic.

Suggested Citation

  • Sven Modell & Christopher Humphrey, 2008. "Balancing acts in qualitative accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 92-100, June.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:2:p:92-100
    DOI: 10.1108/11766090810888908
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    References listed on IDEAS

    as
    1. Mills, Patti A., 1993. "Accounting history as social science: A cautionary note," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 801-803.
    2. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    3. Joanne Locke & Alan Lowe, 2008. "Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 161-191.
    4. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    5. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Terhi Chakhovich, 2010. "The role of outcome focus within subject positions tied to shareholder value," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 450-475, November.
    2. Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir, 2022. "Attracting accounting and finance graduate talent – beyond the Big Four," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3761-3790, September.
    3. Ken Crofts & Jayne Bisman, 2010. "Interrogating accountability," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 180-207, June.
    4. Abdel K. Halabi & Rowena Barrett & Robyn Dyt, 2010. "Understanding financial information used to assess small firm performance," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 163-179, June.
    5. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
    6. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.

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