Qualitative management accounting research in QRAM: some reflections

Purpose: When the “linguistic turn” is replaced by the “visual turn”, there is a natural need for social scientists to embrace the new reality and incorporate visuals in their research. As a result, the importance of visual research, which centers on the use of visual sources, is growing. This paper provides an overview of how visual materials and related methodological approaches can be used in qualitative management and accounting research. Methodology/approach: We begin by reviewing the literature on the research methods, drawing from many disciplines such as sociology, organizational learning, management, and accounting. Next, we analyze three cases – already published papers in accounting – to illustrate how photography can be used in qualitative accounting research. Findings: There is a growing literature on visual research methods. Researchers have used visual materials as primary and secondary data and multiple methodological approaches. Visual methods can also be used in accounting research. Originality/value: This paper provides an overview of emerging methodological approaches that use visual materials and discusses how they can be incorporated into qualitative accounting research. Research limitations: Drawing a simple line between the various approaches presented in this paper is difficult as researchers can use visual material in unique ways throughout the research process. Therefore, the presented methodological categorizations can only help to better understand emerging visual research.

PurposeThis study explores the everyday experiences of researchers in assessing their own and others' research, highlighting what “good” qualitative accounting research is from their perspectives.Design/methodology/approachThe analysis is based on interviews with accounting scholars from the UK, Germany, Italy, Spain and Australia, with diverse ethnic background and methodological preferences.FindingsInterviewees pointed to a plurality of practical, and to some extent tacit, ways in which they demonstrate and assess the quality of research, concerning “contribution”, “consistency” and “confidence”, with generalizability being seen as more controversial and difficult to attain. In general, interviewees highlighted the underlying ambiguity on what constitutes good research in the qualitative accounting community, contrasting it to the perceived stronger clarity to be found in the quantitative accounting community. This was seen as potentially strengthening the positions of “gatekeepers” in the accounting communities, and encouraging conformance and “signaling” behaviors, at the risk of hampering innovation.Originality/valueThe main critical issues affecting qualitative research quality highlighted by interviewees concern the engagement with the world of practice, and with theory and literature, the importance of accounting for the analysis of qualitative data and for the messiness of the underlying process, and the implicit search for compliance with editors' and community's expectations and conventions. These findings suggest the need to continue debating how to assess the quality of qualitative research in everyday activities, and reflect on how to promote acceptance and openness to pluralism, in scientific communities, as well as in data collection, analysis, in the theorizing, and in connecting epistemology and methodology.

PurposeThe paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.Design/methodology/approachThe paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.FindingsThe paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.Practical implicationsThis is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.Originality/valueThe paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.

PurposeThis paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process.Design/methodology/approachThis paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process.FindingsThe “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed.Practical implicationsThe paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research.Originality/valueThere are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.

The substance of qualitative research is reality reconstruction, which is reconstructing the reality of the subjects regarding their social world. The researcher is, in fact, making claims on behalf of the subjects. As such, reflexivity is important in qualitative research. The core concern in the issue of reflexivity deals with representations of the social reality; the types of representations the researcher is involved with and also the relationship between the researcher and the subjects. Scrutiny of our research practises is necessary in order to address such issues. As such, this paper discusses the issue of reflexivity in qualitative accounting research. The role of the theoretical framework and the researchers own values and assumptions, and how it influences the research process are also discussed.

Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory

Purpose This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data and visual cues, enriching communication quality and building and maintaining rapport with interviewees. Design/methodology/approach Prior literature and the authors’ experiences using video technologies for research, including conducting interviews, inform this research. This study uses a transactional conceptual refinement of information richness theory and channel expansion theory to critically analyse the challenges and opportunities of using video technology to conduct qualitative research interviews. Findings The ability, need for and significance of collecting contextual data depend on the researchers’ ontological and epistemological assumptions, and are, therefore, influenced by their research design choices. Video technology enables researchers to view research settings by video. In addition, whilst group/panel interviews have their advantages, it is often difficult to get everyone together in person, something video technology can potentially overcome. The feasibility and the quality of video interviews can be improved if both interview participants are experienced with using video technology, as well as with judicious investment in good quality video technology and through testing and practice. We also discuss how rapport building with interviewees can be facilitated by overcoming the video’s sense of disconnect and enhancing interviewees’ willingness to engage. Originality/value The study builds on the limited prior literature and considers the challenges and opportunities related to methodology and method when conducting video-based qualitative interviews in accounting research. Broadly, qualitative researchers will find the paper useful in considering the use of video interviews and in making research design choices appropriate for video interviews.

Strong structuration theory is a recent development in social theory that, among other attributes, makes the gap between ontological concepts and empirical research easier to negotiate. Giddens’ structuration theory is a developed ontology-in-general explaining at an abstract level how structure and agency are interrelated, being a duality in which neither can exist without the other. Strong structuration is a development of structuration theory that retains duality of structure but has a greater sense of ontology-in-situ (that is, a concern with social processes and events at particular times and places) to counteract the overly abstract and philosophical nature of Giddens’ work. In this essay, I set out three reasons why I believe that strong structuration theory is particularly suited to qualitative empirical research in management accounting. These are that it encourages and reminds researchers to use up to date scholarship from other disciplines in their research; that it refocuses research on agency and the intended and unintended effects that individual people have on structures; and that it encourages research design that have the intention of building new theoretical insights. A review of the small body of accounting research that has so far used strong structuration theory shows that researchers are using innovative approaches, based on Stones’ (2005) and later work, to investigate the relationships between different actors and their knowledge of the contexts which they inhabit to understand why accounting is done in the way it is, and the extent to which change is possible. The next step in this area of research is to consider the concept of active agency within the theory more closely, and in particular, to examine communication in management accounting as active agency.

This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and Accountability Journal; Australian Accounting Review; International Journal of Auditing; Meditari Accountancy Research; Pacific Accounting Review; and Qualitative Research in Accounting and Management. The paper identifies the most cited recent articles (2015–2017), and the most prolific authors, universities and geographical regions. It then reveals trends in research areas and relevance of recent accounting articles. The paper discusses the importance of the Australian Business Deans Council journal quality list in facilitating novel and relevant research, and recommends the integration of citation metrics into its ratings methodology.

This chapter reviews the manner in which qualitative research methods have been mobilized, and related data have been analyzed and interpreted in three major management accounting research projects undertaken in our careers. Here, we will explain our choice of qualitative research methods embedded in our research to reflect upon our lineage of work. A concluding section is then offered to summarize and integrate our research efforts with a particular focus on the importance of the choice of qualitative research methods.

Purpose This study aims to critically explore how professional identities of immigrant non-native English-speaking (NNES) teachers in Australia evolve over time and how these processes can be conceptualised through Hybrid Relational Onto-Epistemology (HROE). The paper seeks to decentre anthropocentric knowledge paradigms in qualitative research by incorporating Eastern and Western epistemologies within a processual and relational approach. By examining how professional identity is shaped by lived experiences, relationality and spatial-temporal entanglements, the study contributes to advancing qualitative methodologies that embrace fluidity, multiplicity and ethical co-emergence in qualitative research. Design/methodology/approach This article introduces HROE, an evolving qualitative research methodology that interweaves four vectors: temporality, spatiality, embodied materiality and relationality. HROE reconfigures qualitative inquiry by integrating insights from an extensive body of literature and a long-term empirical study employing hermeneutic phenomenology and narrative inquiry. It examines how immigrant NNES teachers in Australia shape their professional identities through lived experiences over time. HROE responds to the call to decentre anthropocentrism by running Eastern onto-epistemologies—Jñana Vidya, Marifat, Mohism and Zhishí Lilùn—and Western philosophies of becoming and differentiation through the four vectors. This approach produces a decentred, processual understanding of knowledge and identity formation, offering a methodological alternative to Western-centric, human-centered paradigms. HROE demonstrates how these concepts unfold iteratively through the four vectors, generating relational creativity, iterative self-overcoming and ethical co-emergence as emergent epistemic forces. By applying HROE to narrative data, this paper illustrates how NNES teachers co-construct professional identity as an ongoing, co-emergent process, shaped by the dynamic interplay of temporality, spatiality, embodied materiality and relationality. It foregrounds how diverse lived experiences continuously reshape ethically attuned professional development, advancing a transversal and embedded methodological orientation that embraces becoming as fluid and differentiation as relationally situated. In doing so, HROE fosters practical and philosophical tools to reimagine relational ontologies in qualitative research, where knowing and being unfold as intertwined, rather than separate, domains. Findings Findings reveal that NNES teachers' professional identities are co-constructed through processual and iterative engagements with temporality, spatiality, embodied materiality and relationality. The study highlights how diverse onto-epistemic methods elucidate the evolving nature of professional becoming, shaped by affective and institutional entanglements. Teacher professionals actively negotiate linguistic hierarchies, cultural expectations and policy structures while constructing cosmopolitan English teaching identities. The application of HROE demonstrates that professional identity formation is not linear but an emergent, co-constitutive process that unfolds across multiple, intersecting spaces—both material and digital—challenging static models of teacher development. Research limitations/implications While this study advances HROE as a methodological alternative for qualitative inquiry, its findings are contextually situated within the experiences of NNES teaching professionals in Australia. Future research should apply HROE across diverse professional contexts to explore its broader applicability. Additionally, methodological engagement with Indigenous and African epistemologies could further enhance its decolonial and transversal potential. The study invites qualitative researchers to rethink knowledge production beyond Western paradigms, advocating for ethically engaged, relational and processual approaches in professional identity research. Practical implications This research provides educators, policymakers and teacher educators with insights into how NNES teachers construct and negotiate their professional identities within evolving educational milieus. The study underscores the importance of mentorship, intercultural pedagogies and professional networks in fostering inclusive and cosmopolitan professional identities. By applying HROE, teacher education programs can shift from standardised, competency-based models to more fluid, relational and transformative approaches that recognise the affective, embodied and spatial-temporal dimensions of professional development. Social implications By challenging linguistic hierarchies and anthropocentric research paradigms, this study contributes to broader discussions on social justice and equity in education. It highlights the systemic barriers that NNES teachers face and how relational, embodied and affective engagements can foster more inclusive educational spaces. The research underscores the need for policies that value multilingual and transnational expertise in teacher recruitment and professional development. HROE offers a methodological lens for reimagining knowledge production, emphasising ethical co-emergence, relational creativity and diverse ways of knowing in educational research. Originality/value This study introduces and operationalizes HROE as a novel methodological approach for qualitative research. By integrating Eastern and Western epistemologies, it decentres anthropocentric paradigms and provides a relational, processual alternative to dominant research methodologies. The study contributes empirical and theoretical insights into how NNES teachers construct professional identities through lived experiences. It advances qualitative methodologies that foreground relationality, temporality, spatiality and embodied materiality—offering a valuable orientation for researchers seeking to move beyond static, Western-centric paradigms in educational and professional identity research.

Purpose– The purpose of this paper is to intend to understand how children organize their representational heritage of brands and what influences they may have had to build it.Design/methodology/approach– The authors carried out a research divided into two parts, one with a questionnaire in which the authors characterized children and identify their behaviours when they are watching TV and surfing the net with an open question which asked them to list which brands they knew. Another qualitative research in which two focus groups were followed with the parents on the consumption habits of their children. The sample includes 602 children between eight and 11 years old. Regarding the parents, 19 participated in the two focus groups, a first in a middle-class area and a second in a lower-class area.Findings– Children spend many hours during the week and the weekend watching TV and on the internet. As for the representation of consumption, the data were processed by gathering the brands per product categories with specific software that showed the authors, through a lexicographical analysis, a mental representation that anchors on two cores. One regards food and gathers in a star a wide range of product categories and other regarding clothing, more cognitively complex, forming stars and circles.Research limitations/implications– It was not possible to isolate two samples of children in middle class and lower class as was done with the parents, which did not allow checking this symbolic dimension of brands between these two groups. Parents’ occupations did not allow the authors to clearly identify social classes and in the attempts the authors made that were not reliable by combining the occupation of the father and of the mother.Practical implications– Children are an important group to be studied, since their attitudes towards products and brands are still in a formative stage and their current experiences will affect their preferences for brands and their behaviours on the market as suggest the authors. This study may contribute to the development of marketing strategies for children by identifying the meanings of food and clothing brands that they own.Social implications– This research offers the authors clues so that in the future it can be confirmed that lower-classes children are more attentive to the symbolic dimension of brands as a way of self-expression.Originality/value– A new research method using mental maps which allows for a sharper, more specific analysis, where the distinction between genders and age groups can be detected very clearly.

Purpose– The purpose of this paper is to critically examine the tension between rule-breaking and legitimacy for entrepreneurs, who are expected to challenge and change social or business norms. In doing so, they may be presented as heroes in the media, or alternatively, are cast out as villains with attendant negative press with consequent loss of legitimacy.Design/methodology/approach– Through secondary data methods, the paper analyses the case of Vance Miller, an entrepreneur from the North of England who has achieved economic success amid reports of alleged criminality and poor ethical behaviour. Thus he spans rule-breaking and legitimacy.Findings– The paper illustrates how rule-breaking directed towards demonstrable entrepreneurial achievement does not always result in media legitimacy. Miller’s storyline both chimes with and clashes with the discourse of the enterprise culture, providing a cautionary note for aspirant entrepreneurs.Research limitations/implications– The hero-villain paradox remains relatively unexplored in the media, and thus further qualitative research is required, particularly for aspirant entrepreneurs with controversial or criminal backgrounds.Practical implications– Entrepreneurs should question carefully the extent and potential consequences of rule breaking in regard to legitimacy.Social implications– The paper highlights and indeed questions the role of the media in their representations of entrepreneurship, and challenges the valorisation of rule-breaking behaviour by entrepreneurs.Originality/value– The paper makes a distinctive contribution to the literature by examining the relation between rule-breaking and legitimacy for an entrepreneur who is represented negatively in the media, yet remains successful, counter to the heroic stereotype.

Purpose: The purpose of this study is to explore the role of storytelling as a qualitative approach in organizational management, focusing on the values and emotions conveyed through narratives. The research aims to explore the potential of storytelling to strengthen connections, support networks, and improve people's adaptability, while addressing the lack of coherence in this area. Design/Method/Approach: This study used a secondary research strategy. Findings: Throughout this study, the author makes the case that narrative is critical to effective organizational management and leadership. However, meaningful and creative in developing qualitative research in management is, the growth of story methods has resulted in a lack of consistency in the field. Theoretical Implications: The theoretical findings of this study emphasize the importance of competent organizational management and leadership in storytelling. This study emphasizes that storytelling is an important tool for communicating values and emotions, as well as for creating connections and support networks, exploring the function of narrative in management. The growing popularity of storytelling methods, however, also highlights the lack of consistency in this area. The study calls for further research into the relationship between storytelling and human adaptation, as well as the validity of storytelling as a methodology for qualitative management research. The results help to clarify the theoretical foundations of storytelling and its use in corporate situations. Practical Implications: Although literature acknowledges significantly emotional and psychological advantages associated with using storytelling in studies, there has been no evidence of the link between improving human adaptability and using storytelling in research. Throughout this study, the author makes the case that narrative is critical to effective organizational management and leadership. Although essential and creative in developing qualitative management research is, the growth of story methods has resulted in a lack of consistency in the field. Originality/Value: This paper addresses the application of storytelling to organization management and how storytelling is used as a tool for qualitative research. Research Limitations/Future Research: The research was primarily focused on secondary research and, therefore, could be limited to previous research findings. Paper Type: Conceptual JEL Classification: C25, C35

Quantitative and qualitative research explore various social phenomena using different methods. However, there has been a tendency to treat quantitative studies using complicated statistical techniques as more scientific and superior, whereas relatively few qualitative studies have been conducted in the medical and healthcare fields. This review aimed to provide a proper understanding of qualitative research. This review examined the characteristics of quantitative and qualitative research to help researchers select the appropriate qualitative research methodology. Qualitative research is applicable in following cases: (1) when an exploratory approach is required on a topic that is not well known, (2) when something cannot be explained fully with quantitative research, (3) when it is necessary to newly present a specific view on a research topic that is difficult to explain with existing views, (4) when it is inappropriate to present the rationale or theoretical proposition for designing hypotheses, as in quantitative research, and (5) when conducting research that requires detailed descriptive writing with literary expressions. Qualitative research is conducted in the following order: (1) selection of a research topic and question, (2) selection of a theoretical framework and methods, (3) literature analysis, (4) selection of the research participants and data collection methods, (5) data analysis and description of findings, and (6) research validation. This review can contribute to the more active use of qualitative research in healthcare, and the findings are expected to instill a proper understanding of qualitative research in researchers who review qualitative research reports and papers.