scholarly journals Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matteo Molinari ◽  
Charl de Villiers
Keyword(s):  
Research Methods ◽  
New Technologies ◽  
Research Approach ◽  
Valuable Resource ◽  
Content Type ◽  
Accounting Research ◽  
Traditional Research ◽  
Academic Researchers ◽  
Challenges And Opportunities

Purpose COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting. Design/methodology/approach This study highlights the opportunities opened up by the way the COVID-19 pandemic is affecting qualitative accounting research, discussing the most common qualitative accounting research methods, practices and techniques used during the different phases of research. Findings The COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term. Research limitations/implications This paper could be a valuable resource for qualitative accounting researchers. Originality/value This paper is one of the first to focus on the changes, challenges and opportunities for conducting qualitative accounting research in a COVID-19 setting. As such, this paper could be a valuable resource for different types of qualitative accounting researchers, specifically the discussion of ways to deal with the changes and challenges, as well as the opportunities, as summarised in the table.

Evaluation and analysis of SDG reporting: evidence from Africa

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olayinka Adedayo Erin ◽  
Omololu Adex Bamigboye
Keyword(s):  
Content Analysis ◽  
Global Reporting Initiative ◽  
Survey Method ◽  
Research Approach ◽  
African Countries ◽  
Content Type ◽  
Listed Firms ◽  
Business Reporting ◽  
Accounting Research ◽  
The Government

Purpose The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018. Design/methodology/approach The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche). Findings The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms. Research limitations/implications This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires. Practical implications This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle. Originality/value This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.

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.

Does deal size moderate the effects of board faultlines? Evidence from acquisitions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Tidbury ◽  
Steven F. Cahan ◽  
Li Chen
Keyword(s):  
Fixed Effects ◽  
Quantitative Research ◽  
Future Research ◽  
Research Approach ◽  
Strategic Decisions ◽  
Negative Effects ◽  
Content Type ◽  
Instrumental Variable Analysis

Purpose Board faultlines, which reflect intrinsic divisions of board members into relatively homogeneous subgroups, are associated with poor firm performance. This paper aims to extend the existing board faultline research by examining how acquisition deal size moderates the negative implications of board faultlines. Design/methodology/approach This paper uses a sample of acquisitions and a quantitative research approach to conduct statistical analysis. Findings Using a sample of acquisitions announced between 2007 and 2016, this paper finds evidence suggesting that strong faultlines are associated with poorer acquisition outcomes in the long-term, but not in the short term. Further, this paper finds that the effect of faultline strength on long-term acquisition outcomes is weaker for larger acquisition deals than smaller acquisition deals. The findings are consistent with deal size moderating the relation between faultlines and acquisition outcomes. Research limitations/implications This paper addresses possible endogeneity through firm fixed effects and instrumental variable analysis. Although this paper provides evidence on the moderating role of deal size in the context of faultlines, future research could examine the role of additional moderators, such as pro-diversity, trust, board leadership and board and task characteristics. Practical implications The findings suggest that boards need to be aware of situations where the negative effects of faultlines are more likely to come to the fore. For example, faultlines are more likely to play a role in more routine, obscure monitoring than for high-profile strategic decisions. Originality/value The study is multidisciplinary as it draws on the management, organizational behaviour and psychology and finance literature. It contributes to the developing literature on faultlines in several important ways. First, this paper supports their view that faultlines have adverse effects on board performance by showing that faultlines negatively impact discrete strategic investment decisions. Second, this paper provides evidence that deals size moderates the faultline-acquisition performance relation, indicating that the role of faultlines is contextual. Third, this paper finds evidence that suggests investors do not factor in board faultlines when responding to acquisition announcements.

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.

ICT and sustainability in smart cities management

2016 ◽  
Vol 29 (2) ◽  
pp. 132-147 ◽  
Author(s):  
Francesco Bifulco ◽  
Marco Tregua ◽  
Cristina Caterina Amitrano ◽  
Anna D'Auria
Keyword(s):  
Smart City ◽  
City Planning ◽  
New Technologies ◽  
Smart Cities ◽  
Research Report ◽  
City Managers ◽  
Content Type ◽  
New Research ◽  
Local Agencies

Purpose – Contemporary debate is increasingly focused on ICT and sustainability, especially in relation to the modern configuration of urban and metropolitan areas in the so-called smartization process. The purpose of this paper is to observe the connections between smart city features as conceptualized in the framework proposed by Giffinger et al. (2007) and new technologies as tools, and sustainability as the goal. Design/methodology/approach – The connections are identified through a content analysis performed using NVivo on official reports issued by organizations, known as industry players within smart city projects, listed in the Navigant Research Report 2013. Findings – The results frame ICT and sustainability as “across-the-board elements” because they connect with all of the services provided to communities in a smart city and play a key role in smart city planning. Specifically, sustainability and ICT can be seen as tools to enable the smartization process. Research limitations/implications – An all-in-one perspective emerges by embedding sustainability and ICT in smart interventions; further research could be conduct through direct interviews to city managers and industry players in order to understand their attitude towards the development of smart city projects. Practical implications – Potential approaches emerging from this research are useful to city managers or large corporations partnering with local agencies in order to increase the opportunities for the long-term success of smart projects. Originality/value – The results of this paper delineate a new research path looking at the development of new models that integrate drivers, ICT, and sustainability in an all-in-one perspective and new indicators for the evaluation of the interventions.

Adoption and implementation of new technologies in hospitals: a network perspective

IMP Journal ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 368-391
Author(s):  
Olga Mikhailova
Keyword(s):  
New Technologies ◽  
Single Case ◽  
Limited Resources ◽  
Content Type ◽  
Advanced Medical Technology ◽  
Adoption And Implementation ◽  
Challenges And Opportunities ◽  
Danish Hospital ◽  
Innovation Processes

Purpose The purpose of this paper is to address challenges and opportunities that smaller hospitals with limited resources may face when they are adopting and implementing innovative technologies. Design/methodology/approach Based on a single case study with interviews and document analysis, this paper focuses on the recombination of resources, actors and activities during the process of technology adoption and implementation at a Danish hospital. Theoretically, it takes an interaction perspective for exploring the interplay between inner and outer networking during the innovation processes. Findings This study illustrates how the adoption and implementation of advanced medical technology requires significant investment, which is particularly burdensome for smaller hospitals. Constrained by limited resources, they have to develop creative combinations of resources through negotiation and embrace collaborative approaches to join and sustain themselves in the user-producer network. Originality/value This paper contributes to the innovation field by suggesting ways in which practitioners at smaller hospitals can align with technology providers’ strategies and succeed by positioning their hospitals in relation to extended user-producer networks. This study further emphasizes the necessity of a broader discussion regarding the importance of user-producer interactions during innovation processes in health care settings.

On theoretical engorgement and the myth of fair value accounting in China: a reply

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kathryn Bewley ◽  
Cameron Graham ◽  
Songlan Peng
Keyword(s):  
Accounting Standards ◽  
Movement Analysis ◽  
Fair Value ◽  
Research Approach ◽  
Fair Value Accounting ◽  
Political Factors ◽  
Content Type ◽  
Accounting Research

PurposeThis article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).Design/methodology/approachThis article engages directly with the arguments of the criticism.FindingsThis article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.Practical implicationsThis article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.Originality/valueThis article contributes to a better appreciation of qualitative accounting research.

scholarly journals Visualization and establishment of product design regulations as interactive modules

2015 ◽  
Vol 17 (1) ◽  
pp. 20-34
Author(s):  
Mikael Blomé
Keyword(s):  
Action Research ◽  
Production Process ◽  
Design Methodology ◽  
Research Approach ◽  
Content Type ◽  
Action Research Approach ◽  
Practical Implications ◽  
Different Levels

Purpose – This paper aims to explore the preferable manner for visualizing different product regulations to be used in the training of and communication between people working at different levels in the production process. Many organizations struggle to communicate important and compulsory regulations, but the intended users are often reluctant to use them. Design/methodology/approach – The study has an action research approach, and the visualized regulations were the result of a human-centered design process that considered aspects for successful organizational change. Findings – The action research approach proved to be a successful framework to design the transformation of well-constructed illustrations in interactive guides, communicate and convince managers and users of the potential of the concept, develop a number of different well-functioning guides and establish regulations with illustrative elements and interactivity in a long-term perspective of an organization. Research limitations/implications – Further research is needed to follow-up the usage of visualized regulations to clarify how communication and quality are supported in design and production processes. Practical implications – The study shows how different product regulations should be visualized and established in an organization, with a potential for further dissemination. It is likely that the approach to design and visualize regulations in this study can function in other branches. Originality/value – The study finds a preferable manner for visualizing different product regulations to be used in the training of and communication between people working at different levels in the production process.

scholarly journals Research Methods: Information, systems and contexts

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Martin Wolske
Keyword(s):  
Information Systems ◽  
Community Development ◽  
Research Methods ◽  
Evaluation Methods ◽  
Technology Evaluation ◽  
Valuable Resource ◽  
Research Cycle ◽  
Academic Researchers ◽  
Methods And Techniques ◽  
Development Goals

We are all participants in changing communities. Indeed, as community informaticists, we often play a guiding role in that change, either through crafting technologies to advance community development goals, or as outside evaluators assessing the intersection of community and technology. Evaluation is an important component in the overall research cycle. Williamson and Johanson’s new edited volume Research Methods: Information, Systems and Contexts is a valuable resource, guiding consideration of which evaluation methods and techniques are most appropriate within different contexts. Written for the information sciences, it is approachable beyond those in formal roles as academic researchers.

scholarly journals Collecting International Merchant Seafarer Oral Histories: Experiences and Reflections

2014 ◽  
Author(s):  
Tom Matyók
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Oral Histories ◽  
Research Methodologies ◽  
Research Practices ◽  
Traditional Research ◽  
Challenges And Opportunities ◽  
Immigrant And Refugee

Investigating highly mobile labor populations presents researchers with unique challenges and opportunities. In this paper, I share my experiences and reflections in collecting international merchant seafarers' oral histories and propose to move the dialogue forward regarding the use of hybrid qualitative research practices. Seafarers are constantly moving, at sea and in port, and traditional research methodologies are inadequate in determining the nature of modern-day seafaring. I suggest how qualitative research methods must be flexible enough to accommodate researchers' needs in a chaotic global milieu. Investigators researching highly mobile labor populations, as well as mobile immigrant and refugee communities, can gain insights into the challenges and methods available for meeting those challenges.

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