Using photographs in qualitative accounting research

Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research over the last decade, and the author suggests possible future avenues. Design/methodology/approach – This short paper mainly constitutes a review of qualitative management accounting articles published in the first ten years of QRAM's publishing life, plus some personal reflection and suggestions for future directions. Findings – The author celebrates the impressive achievements of QRAM's founding editors, and the author is encouraged to offer the personal views on how the journal might excel further in years to come. Research limitations/implications – Although the piece is primarily personal reflection, there is hopefully some food for thought with regard to fruitful directions in tomorrow's qualitative management accounting research. In particular, arguments are made for more undertaking of processual qualitative research and also for more targeted focus on the connections between management accounting and other relevant disciplines such as management and organisation studies. Practical implications – The paper offers no practical implications as such, but does discuss, and in fact heeds some caution against, the apparent trend of (possibly too uncritically) seeking to tease out practical implications from qualitative management accounting research. Social implications – Again, while this paper offers no specific discussion on its social implications, the author would add that any qualitative management accounting research paper inherently carries at least some implications for society; management accounting and the wider society are continually intertwined through time. Originality/value – The author would not claim that there is much that is original in this short piece – most of what is offered simply gathers others' past contributions. But hopefully there will be some values in the ideas offered with regard to the exciting future ahead for qualitative management accounting research in QRAM.

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.

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.

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.

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.

Visual research methods (VRM) comprise a collection of methods that incorporate visual elements such as maps, drawings, photographs, videos, as well as three-dimensional objects into the research process. In addition, VRM including photo-elicitation, photovoice, draw-and-write techniques, and cognitive mapping are being leveraged to great effect to explore information experiences to investigate some of the central questions in the field; expand theoretical discussions in LIS; and improve library services and spaces.<br> Visual Research Methods: An Introduction for Library and Information Studies is the first book to focus on visual methods in LIS, providing a comprehensive primer for students, educators, researchers and practitioners in the field. Contributed chapters in the book showcase examples of VRM in action and offer the insights, inspirations, and experiences of researchers and practitioners working with visual methods. Coverage includes:<br> an introduction to visual research methods including discussion of terminology<br> an overview of the literature on VRM in libraries<br> methodological framing including a discussion of theory, epistemology,<br> practical and ethical considerations for researchers embarking on VRM projects<br> chapters showcasing VRM in action including drawing techniques, photographic techniques, and mixed methods<br> six contributed chapters each showcasing the results of visual research methods, discussions of the techniques, and reflections on VRM for research in information studies.<br> This book will provide a strong methodological context for the adoption of visual research methods in LIS and feature examples of VRM 'in action.' It will prove to be a must-have reference for researchers, practitioners, instructors, and students who want to engage with visual research methods and to expand their methodological toolkit.

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.

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.

This article responds to Pauwels’ assertion that visual research is no longer the (nearly) exclusive domain of camera-based visual materials and methods. The authors argue that, in certain contexts, objects can provide appropriate and valid visual research materials in their own right. The article begins by examining the institutionalized parameters for visual research established by this journal ( Visual Communication), Visual Studies and the International Visual Sociology Association. Next, a careful review of the contemporary literature reveals that objects are already recognized as legitimate visual research materials, albeit discreetly. After describing an exploratory research process that integrated participatory mapping and 3D model-building activities, the authors discuss the potential of purpose-made objects as a distinctive type of visual material. The article concludes by encouraging the acceptance of visual research that looks beyond images.

The use of visual imagery and photography in the research process is a valuable addition to traditional research methods. Visual research methods have been successfully used to engage diverse groups and communities and empower participants in the research process. While many advantages of the use and applicability of visual methods have been described in the leisure literature, certain disadvantages do exist. This study explores potential challenges related to the use of visual research methods. The purpose of this study is to caution leisure researchers to consider underlying challenges related to visual methods that may be specific to individual research projects and contexts. In so doing, I discuss specific challenges related to collecting and analyzing data gathered using the photo-elicitation method in conjunction with in-depth interviews in an ethnography of an urban farmers' market.

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

P. Reavey, Back to Experience: Psychology and the Visual. Part 1: Static Media: The Use of Photography in Qualitative Research A. Radley, Image and Imagination. R. Gill, Bend it Like Beckham: The Challenges of Reading Gender and Visual Culture. L. Del Busso, Using Photographs to explore the Embodiment of Pleasure in Everyday life. H. Frith, Narrating Biographical Disruption and Repair: Exploring the Place of Absent Images in Women's Experiences of Cancer and Chemotherapy. A. Majumdar, Using Photographs of Places, Spaces and Objects to explore South Asian Women's Experiences of Close Relationships and Marriage. Part 2: Moveable Features: Using Facebook and Video in Qualitative Research L. Goodings & S. D. Brown, Textuality and Visuality in MySpace Communication. J. Motzkau, Picturing the Truth in Video? Seeing and Speaking in Research and Legal Practice. M. Forrester, The Video Camera as a Cultural Object: The Presence of (an)Other. M. Pini & V. Walkerdine, Girls on Film: Video Diaries as 'Autoethniographies'. H. Lomax, Visual Identities: Choreographies of Gaze, Body Movement and Speech in Video Based Mother-Midwife Interaction. Part 3: Community Visions: Action Based Projects and the Use of Visual Methods K. Johnson, Visualising Mental Health with an LGBT Community Group: Method, Process, Theory. S. Riley, R. Brown, C. Griffin & Y. Morey, Tribal Gatherings: Using Art to Disseminate Research on Club Culture. A. Cassidy & J. Maule, Risk Communication and Participatory Research: 'Fuzzy Felt', Visual Games and Group Discussion of Complex Issues. J. Haaken, Social Action Research, Psychoanalytic Theory and Documentary Filmaking. C. Howarth, Towards a Visual Social Psychology of Identity and Representation: Photographing the Self, Weaving the Family in a Multicultural British Community. H. Bowes-Catton, M. Barker & C. Richards, 'I didn't know that I could feel so relaxed in my Body': Using Visual Methods to Research Bisexual People's Embodied Experiences of Identity and Space. A. Iantaffi, Travelling along 'Rivers of Experience': Personal Construct Psychology and Visual Metaphors in Reseach. A. Bridger, Psychogeography and the Study of Social Environments: Extending Visual Methodological Research in Psychology. Part 4: Ethical and Methodological Reflections on Visual Research D. Hodgetts, K. Chamberlain & S. Groot, Reflections on the Visual in Comunity Research and Action. K. Gleeson, Polytextual Thematic Analysis for Visual Data - Pinning Down the Analytic. K. Henwood, F. Shirani & M. Finn, Methodological and Analytical Reflections on Visual (photo-elicitation) Methods used in the Men-as-Fathers Study. I. Mountian, R. Lawthorn, A. Kellock, K. Duggan, J. Sixsmith, C. Kagan, J. Hawkins, J. Haworth, A. Siddiquee, C. Worley, D. Brown, J. Griffiths, C. Purcell, On Utilising a Visual Methodology: Shared Reflections and Tensions.

Visual research is a fast-growing interdisciplinary field. The flexibility and diversity of visual research methods are seen as strengths by their adherents, yet adoption of such approaches often requires researchers to negotiate complex ethical terrain. The digital technological explosion has also provided visual researchers with access to an increasingly diverse array of visual methodologies and tools that, far from being ethically neutral, require careful deliberation and planning for use. To explore these issues, the Symposium on Exploring Ethical Frontiers of Visual Methods was held at the University of Melbourne, Australia, on 4 March 2014. The symposium was hosted by the Visual Research Collaboratory, a consortium of Australian and Canadian visual researchers, with support from Melbourne Social Equity Institute, University of Melbourne. The symposium represented the culmination of a process to develop a resource outlining principles of ethical practice for visual researchers and ethics committee members, the Guidelines for Ethical Visual Research Methods, which were launched at the event. The Guidelines present a framework for considering ethical matters in visual research, distinguishing six groups of issues united by an overarching theme: confidentiality; minimizing harm; consent; fuzzy boundaries; authorship and ownership; and representation and audiences.

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.

This chapter aims to open a discussion on the intertwining between Institutional Ethnography and visual methods in sociology. It does so by analyzing and discussing a number of studies. IE considers visuals (photographs, paintings, sculptures, videos, etc.) like texts (laws, regulations, reports, translations, and so on), which are indispensable elements for exploring text-mediated relations of ruling (Smith in The conceptual practices of power: A feminist sociology of knowledge. Northeastern University Press, Boston, 1990). Contemporary societies are characterized by people’s increasing use of visuals in their everyday practices that affect doing research and its dissemination. However, a limited number of IE studies explicitly discuss the utilization of visuals and visual research methods in IE research practices. This chapter illustrates how researchers have to date employed visual data, visual research methods, and visual dissemination methods in IE, what the other potential uses in the future are, and the aspects in regard to which the debate remains open.