scholarly journals Qualitative research interviews using online video technology – challenges and opportunities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charl de Villiers ◽  
Muhammad Bilal Farooq ◽  
Matteo Molinari
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Qualitative Interviews ◽  
Video Technology ◽  
Contextual Data ◽  
Content Type ◽  
Accounting Research ◽  
Challenges And Opportunities ◽  
Prior Literature ◽  
Research Interviews

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.

Evaluating qualitative research in management accounting using the criteria of “convincingness”

2019 ◽  
Vol 31 (1) ◽  
pp. 43-62 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Mohammed Al-Shboul
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Research Strategies ◽  
Content Type ◽  
Accounting Research ◽  
Interpretive Case Study

PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.FindingsQualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.Research limitations/implicationsThe relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.Originality/valueQualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies

2015 ◽  
Vol 30 (6/7) ◽  
pp. 582-609 ◽  
Author(s):  
Hairul Azlan Annuar ◽  
Hafiz Majdi Abdul Rashid
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Audit Committee ◽  
Listed Companies ◽  
Sustainable Growth ◽  
Executive Directors ◽  
Content Type ◽  
Qualitative Research Design ◽  
Company Directors

Purpose – The purpose of this study is to ascertain the control role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), as prescribed in the Malaysian Code on Corporate Governance (MCCG).The MCCG (2000) requires substantive involvement of INEDs on the audit, nomination and remuneration board sub-committees. The study also examines the effectiveness of INEDs in discharging their monitoring roles in these sub-committees. Design/methodology/approach – A qualitative research design consisting of a series of interviews with board members of Malaysian-owned PLCs on the board of Bursa Malaysia was used. Findings – Interviews with 27 company directors reveal that, due to their independence, INEDs are crucial in safeguarding the interests of smaller investors if situations arise in which shareholders’ interests may be threatened. The interviews also disclose that the audit committee possesses the most authority among the sub-committees, as it derives its power not only from the Listing Requirements but also from statute, as well as being involved in areas of the company not traditionally associated with the committee. The study also reveals the differences in opinion between executive directors and INEDs with regard to the extent of INEDs’ effectiveness. Research limitations/implications – This research utilises interviews. Generalisation may be an issue when interviews are used as the method of inquiry. In addition, the sample is not random, as access to many directors is dependent on recommendations. In addition, the respondents have been consciously selected to cover various board positions, including independent and non-independent directors. Practical implications – The findings from this research suggest that INEDs are able to discharge their responsibilities in overseeing the conduct of executives and protecting the interests of investors. In addition, the interviews disclose that the effectiveness of INEDs depends on how non-executive directors view INEDs being on the board. Rather than focusing solely on their control role, INEDS are expected to have a more proactive and progressive role in ensuring sustainable growth and the expansion of the business entity. Originality/value – There are limited studies using qualitative research design in investigating the effectiveness of INEDs in the control role of the board in developing countries. Prior studies were predominantly based upon the experience of Western economies.

scholarly journals Malaysian evidence supporting theoretical integration of roles of non-executive directors

2018 ◽  
Vol 3 (1) ◽  
pp. 2-14
Author(s):  
Hairul Azlan Annuar
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Research Design ◽  
Executive Directors ◽  
Content Type ◽  
Face To Face ◽  
Qualitative Research Design ◽  
Company Directors ◽  
Code Of Corporate Governance

Purpose The purpose of this paper is to investigate the role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), other than the control role prescribed by agency theory and reformatory documents such as the Malaysian Code of Corporate Governance. Design/methodology/approach A qualitative research design, consisting of face-to-face interviews with 27 company directors of Malaysian-owned PLCs, was instigated. Findings The interviews revealed that INEDs do more than just monitor their executive counterparts. Apart from the control role, INEDs of Malaysian companies provide a conduit for mitigating uncertainties in the environment and perform invaluable services to the host companies. Research limitations/implications This research utilized interviews. Generalizations may be an issue when interviews are used as the method of inquiry. Also, the sample is not random as access to many of the interviewed directors depended on recommendations. In addition, respondents were consciously selected in order to obtain various board positions that include independent and non-independent directors. Originality/value There are limited studies using qualitative research design in investigating INEDs’ performing other roles apart from the control role of the board in developing countries. Many of previous studies and literature in this area of corporate governance were predominantly based upon experiences of western economies.

The disruptive and transformative potential of new technologies for accounting, accountants and accountability

2019 ◽  
Vol 27 (5) ◽  
pp. 677-694 ◽  
Author(s):  
Mauricio Marrone ◽  
James Hazelton
Keyword(s):  
New Technologies ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Prior Literature ◽  
Potential Benefits ◽  
Important Field ◽  
Key Topics ◽  
Environmental Causes

Purpose This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption. Design/methodology/approach To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection. Findings A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement. Research limitations/implications In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting. Originality/value In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.

The ride-along: a journey in qualitative research

2019 ◽  
Vol 19 (2) ◽  
pp. 121-131 ◽  
Author(s):  
Marc C.A. Wegerif
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Design ◽  
Food Systems ◽  
Social Science Research ◽  
Science Research ◽  
Research Experience ◽  
Content Type ◽  
Qualitative Research Methodology ◽  
Design And Practice

Purpose The purpose of this paper is to show why and how the “ride-along” can add great value to qualitative research. Design/methodology/approach The paper is primarily based on ethnographic research into food systems that the author carried out in Tanzania and draws on other research experience and existing literature on the “go-along” and “walk-along”. Findings Transport choices are made in all social science research and therefore deserve greater attention in research design. Transport will influence how the researcher is perceived and what they will experience and find. The ride-along, when done well, minimises the risks and adds value to qualitative research. Practical implications Researchers need to be reflexive about transport choices and give them greater consideration in research design and practice. The examples from field experience and the considerations identified in this paper will assist researchers and their supervisors in this process. Originality/value Despite the ubiquity of mobility in social science research, there is surprisingly little literature on the subject, especially related to the use of different modes of transport. The originality is in elaborating the importance of the ride-along and the value is in the clearly identified lessons for qualitative research methodology teaching and practice.

scholarly journals Alcohol’s harm to others: Using qualitative research to complement survey findings

2014 ◽  
Vol 3 (2) ◽  
pp. 143-148 ◽  
Author(s):  
Elizabeth Manton ◽  
Sarah MacLean ◽  
Anne-Marie Laslett ◽  
Robin Room
Keyword(s):  
Qualitative Research ◽  
Survey Research ◽  
Drug Research ◽  
Qualitative Interviews ◽  
Future Research ◽  
Potential Contribution ◽  
Comprehensive Information ◽  
Research Interviews ◽  
Harm To Others ◽  
Nuanced Understanding

Manton, E., MacLean, S., Laslett, A., & Room, R. (2014). Alcohol’s harm to others: Using qualitative research to complement survey findings. The International Journal Of Alcohol And Drug Research, 3(2), 143-148. doi:http://dx.doi.org/10.7895/ijadr.v3i2.178Aim: The purpose of this study was to identify the potential contribution of qualitative research to future Alcohol’s Harm to Others (AHTO) survey research and some of the potential difficulties that may be encountered when conducting studies of this nature.Design: Qualitative, in-depth semi-structured telephone interviews.Setting: Australia.Participants: Potential participants were those who responded, in the telephone land-line-based Australia-wide AHTO survey in either 2008 or 2011, that a child or children for whom they had responsibility had been harmed “a lot” or “a little” by someone else’s drinking, and who also indicated that they were willing to be recontacted for future research interviews. Ten participants who selected the response “a lot” and 10 who selected “a little” were interviewed.Measures: Interviews were audio recorded and professionally transcribed. Transcribed interviews were thematically analysed.Findings: The qualitative study analysis enabled access to detailed stories, clarification of the validity and meanings of survey measures, identification of questions for future surveys, and contextualization of survey findings. The analysis also suggested that samples of people who agree to discuss harm from others’ drinking with a researcher are likely to be skewed in particular ways.Conclusions: The approach to AHTO research described here incorporates both the persuasive power of whole-population survey research and the nuanced understanding provided through interpretation of in-depth qualitative interviews. It enables the presentation of more comprehensive information about the nature and extent of AHTO.

Lessons we never wanted to learn: pandemic as pedagogy

2020 ◽  
Vol 16 (4) ◽  
pp. 621-627
Author(s):  
Timothy J. Fogarty
Keyword(s):  
Research Design ◽  
Design Methodology ◽  
Interpersonal Relations ◽  
Social Implications ◽  
Critical Perspective ◽  
Content Type ◽  
Accounting Research ◽  
The World ◽  
Practical Implications ◽  
Level Analysis

Purpose The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world. Design/methodology/approach This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology. Findings The opposite of what many others believe will happen is argued for. Things will change more than we wish. Most will change for the worse. Research limitations/implications Accounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before. Practical implications Everyone must do the best they can. Everyone must learn to accept the new and not rage to restore that which existed in before times. Social implications Harsher climate of interpersonal relations will be realized. Originality/value This paper is more about change than about accounting. A 30,000-foot level analysis that does not try to provide many examples. An effort to rise above the specifics that vary across the world.

Paper development in qualitative accounting research: bringing social contexts to life

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Ahrens
Keyword(s):  
Qualitative Research ◽  
Social Development ◽  
Research Group ◽  
Design Methodology ◽  
Social Contexts ◽  
Content Type ◽  
Accounting Research ◽  
The Social ◽  
Social Theories ◽  
Practical Implications

Purpose Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications Outlines five summary recommendations for paper development. Originality/value Reflects on paper development designed to create qualitative accounting research.

Enhancing the transparency of accounting research: the case of narrative analysis

2015 ◽  
Vol 12 (1) ◽  
pp. 34-54 ◽  
Author(s):  
Ivo De Loo ◽  
Stuart Cooper ◽  
Melina Manochin
Keyword(s):  
Qualitative Research ◽  
Narrative Analysis ◽  
Design Methodology ◽  
Early Career ◽  
Content Type ◽  
Extant Literature ◽  
Accounting Research ◽  
Interpretive Approach ◽  
Practical Implications ◽  
The Way

Purpose – This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a narrative and how these may be analyzed is open to debate. After suggesting an approach of how to deal with narrative analysis, the authors critically discuss how far it might offer insights into a particular accounting case. Design/methodology/approach – After having explained what the authors’ view on narrative analysis is, and how this is linked with the extant literature, the authors examine the socialisation processes of two early career accountants that have been articulated in an interview context. Findings – The approach to narrative analysis set out in this paper could help to clarify how and why certain interpretations from an interview are generated by a researcher. The authors emphasise the importance of discussing a researcher’s process of discovery when an interpretive approach to research is adopted. Research limitations/implications – The application of any method, and what a researcher thinks can be distilled from this, depends on the research outlook he/she has. As the authors adopt an interpretive approach to research in this paper, they acknowledge that the interpretations of narratives, and what they deem to be narratives, will be infused by their own perceptions. Practical implications – The authors believe that the writing-up of qualitative research from an interpretive stance would benefit from an explicit acceptance of the equivocal nature of interpretation. The way in which they present and discuss the narrative analyses in this paper intends to bring this to the fore. Originality/value – Whenever someone says he/she engages in narrative analysis, both the “narrative” and “analysis” part of “narrative analysis” need to be explicated. The authors believe that this only happens every so often. This paper puts forward an approach of how more clarity on this might be achieved by combining two frameworks in the extant literature, so that the transparency of the research is enhanced.

scholarly journals Telephonic qualitative research interviews: when to consider them and how to do them

2017 ◽  
Vol 25 (2) ◽  
pp. 291-316 ◽  
Author(s):  
Muhammad Bilal Farooq ◽  
Charl de Villiers
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
Face To Face ◽  
Data Collection Instrument ◽  
Research Interview ◽  
Research Interviews ◽  
Computer Based ◽  
Effective Use

Purpose The aims of this study are to review the literature examining the arguments for and against the telephonic qualitative research interviews, to develop criteria for assessing when the use of the telephone is suitable in qualitative research and if suitable to offer detailed strategies for the effective use of this data collection instrument. Design/methodology/approach The study is a thematic analysis of the literature, informed by the researchers’ experiences using the telephone, computer-based audio and face-to-face interviews for an accounting research project involving 50 semi-structured interviews with managers. Findings The study identifies five criteria to determine the suitability of using the telephone in qualitative research interviews. In addition, the study offers a set of detailed strategies on what to do before, during and after a telephonic qualitative research interview. Research limitations/implications The study can assist qualitative researchers in deciding when to use the telephone and how to use it effectively. Originality/value The study builds on the limited prior research and provides a more complete list of strategies on the effective use of the telephone in qualitative social sciences research. These strategies are a synthesis of existing studies and observations drawn from the author's study, which examines the work of organisational managers. In comparison, prior studies have been based on research projects that explored sensitive personal issues and emotive experiences not always related to managerial work.

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