Special issue on The role and status of qualitative methods in contemporary accounting research

Citation

(2006), "Special issue on The role and status of qualitative methods in contemporary accounting research", Qualitative Research in Accounting & Management, Vol. 3 No. 3. https://doi.org/10.1108/qram.2006.31403caa.001

Special issue on The role and status of qualitative methods in contemporary accounting research

Special issue on "The role and status of qualitative methods in contemporary accounting research"

While qualitative methods have assumed an increasing significance in accounting research, there is still a considerable divergence of opinion as to the potential of qualitative research, how various qualitative research methods should be applied and how the academic community should be evaluating or judging the results generated through qualitative research.

The purpose of this special issue is to provide an opportunity to reflect on the current role and status of qualitative methods within the global accounting research arena. In particular, we are interested in papers which address any one of the four following related themes:

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  Understanding the context within which qualitative research is undertaken;

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  Assessing the quality of qualitative research;

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  Integrating qualitative and quantitative research methods;

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  Innovation and future developments in qualitative research;

In terms of the qualitative research context, we are interested in personal reflections on what it means to be a researcher committed to qualitative-based research approaches and how you would categorise the current nature and standing of the qualitative research arena, including its key achievements, contributions, challenges and threats. What is the scope and potential for future development?

It is evident that national traditions and commitments to qualitative research do vary and that certain national research traditions have a far greater capacity to influence what is recognised as quality research on the global stage. We welcome papers that consider whether qualitative research is being conducted internationally on a fair and level playing field and assess the appropriate strategic responses from accounting researchers? Are parts of the global research community overly dominant in terms of influence? Are (significant) parts of the community alienated from, or institutionally disadvantaged in seeking to undertake, qualitative accounting research? What is the impact of national research contexts, traditions and cultures, especially in a non-first English speaking and developing nation contexts, on commitments to qualitative accounting research? Are there potential tensions between such contextual factors and the dominant standards and expectations of the international accounting research community and established accounting journals? Are we beginning to see some consensus around the criteria by which qualitative research should be evaluated or do national research contexts and particular research traditions still have an important influence?

In relation to these issues we are particularly interested in debating the impact of homogenesing tendencies in the accounting research community. In particular, we would like to explore the increasing international pressure to adopt formal processes of research evaluation and the resulting consequences and implications for qualitative research. Are such exercises conducive to the development of qualitative research, or inherently threatening given the long-standing dominance of quantitatively orientated paradigms?

Such questions point to consideration as to what is an appropriate balance between creativity and procedural uniformity? Would a greater degree of formalisation and standardisation in terms of the application and documentation of qualitative research methods in accounting serve to strengthen the contribution made by qualitative research studies? Is this necessary to enhance the verifiability of research findings or do we need to be more respecting of the artistic nature of qualitative research and encourage expressiveness, diversity and innovation? Are we in danger of over-quantifying and constraining the qualitative research process or does it need to be linked more closely with the principles, philosophies and tendencies of quantitative based research? Or are there fruitful ways of combining and reconciling the logics inherent in qualitative and quantitative accounting research?

Deadline for submissionsThe deadline for submissions is 31 May 2007. Accepted papers will be published in 2008. Please prepare your manuscript according to QRAM guidelines. For details, visit www.emeraldinsight.com/info/journals/qram/qram.jsp.All enquiries and electronic submissions of papers should be sent to Professor Sven Modell - sm@fek.su.se

Guest editorsProfessor Sven Modell, Stockholm University School of Business, Sweden. E-mail: sm@fek.su.seProfessor Chris Humphrey, Manchester Business School, UK.E-mail: chris.humphrey@mbs.ac.uk