Methodological Insights

Accounting, Auditing & Accountability Journal

BIOBIOGRAPHY

Qualitative research

Lukka, K. and Kasanen, E. (1995), "The problem of generalizability: anecdotes and evidence in accounting research", Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, pp. 71-90. https://doi.org/10.1108/09513579510147733

Irvine, H. and Gaffikin, M. (2006), "Getting in, getting on and getting out: reflections on a qualitative research project", Accounting, Auditing & Accountability Journal, Vol. 19 No. 1, pp. 115-145. https://doi.org/10.1108/09513570610651920

Parker, L.D. and Northcott, D. (2016), "Qualitative generalising in accounting research: concepts and strategies", Accounting, Auditing & Accountability Journal, Vol. 29 No. 6, pp. 1100-1131. https://doi.org/10.1108/AAAJ-04-2015-2026

Richardson, A. J. (2018), "The discovery of cumulative knowledge: Strategies for designing and communicating qualitative research", Accounting, Auditing & Accountability Journal, Vol. 31 No. 2, pp. 563-585. https://doi.org/10.1108/AAAJ-08-2014-1808

Case study

Humphrey, C. and Scapens, R.W. (1996), "Methodological themes : Theories and case studies of organizational accounting practices: limitation or liberation?", Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, pp. 86 106. https://doi.org/10.1108/09513579610129435

Lowe, A. (2001), "After ANT ‐ An illustrative discussion of the implications for qualitative accounting case research", Accounting, Auditing & Accountability Journal, Vol. 14 No. 3, pp. 327-351. https://doi.org/10.1108/EUM0000000005519

Structured Literature Review

Massaro, M., Dumay, J. and Guthrie, J. (2016), "On the shoulders of giants: undertaking a structured literature review in accounting", Accounting, Auditing & Accountability Journal, Vol. 29 No. 5, pp. 767-801. https://doi.org/10.1108/AAAJ-01-2015-1939

Interview-based research

Tucker, B.P. (2020), "Jumping through hoops: publishing interview-based management accounting research", Accounting, Auditing & Accountability Journal, Vol. 34 No. 1, https://doi.org/10.1108/AAAJ-08-2020-4737

Content and textual analysis

Gray, R., Kouhy, R. and Lavers, S. (1995), "Constructing a research database of social and environmental reporting by UK companies", Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 78-101. https://doi.org/10.1108/09513579510086812

Milne, M.J. and Adler, R.W. (1999), "Exploring the reliability of social and environmental disclosures content analysis", Accounting, Auditing & Accountability Journal, Vol. 12 No. 2, pp. 237-256. https://doi.org/10.1108/09513579910270138

Llewellyn, S. (1999), "Narratives in accounting and management research", Accounting, Auditing & Accountability Journal, Vol. 12 No. 2, pp. 220-237. https://doi.org/10.1108/09513579910270129

Sydserff, R. and Weetman, P. (1999), "A texture index for evaluating accounting narratives: An alternative to readability formulas", Accounting, Auditing & Accountability Journal, Vol. 12 No. 4, pp. 459-488. https://doi.org/10.1108/09513579910283503

Sydserff, R. and Weetman, P. (2002), "Developments in content analysis: a transitivity index and DICTION scores", Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 523-545. https://doi.org/10.1108/09513570210440586

Unerman, J. (2000), "Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis", Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667-681. https://doi.org/10.1108/09513570010353756

Brennan, N.M., Guillamon‐Saorin, E. and Pierce, A. (2009), "Methodological Insights: Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note", Accounting, Auditing & Accountability Journal, Vol. 22 No. 5, pp. 789-832. https://doi.org/10.1108/09513570910966379

Visual research

Warren, S. (2005), "Photography and voice in critical qualitative management research", Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 861-882. https://doi.org/10.1108/09513570510627748

Cuganesan, S. and Dumay, J.C. (2009), "Reflecting on the production of intellectual capital visualisations", Accounting, Auditing & Accountability Journal, Vol. 22 No. 8, pp. 1161-1186. https://doi.org/10.1108/09513570910999274

Parker, L.D. (2009), "Photo‐elicitation: an ethno‐historical accounting and management research prospect", Accounting, Auditing & Accountability Journal, Vol. 22 No. 7, pp. 1111-1129. https://doi.org/10.1108/09513570910987439

Brown, J. (2010), "Accounting and visual cultural studies: potentialities, challenges and prospects", Accounting, Auditing & Accountability Journal, Vol. 23 No. 4, pp. 482-505. https://doi.org/10.1108/09513571011041598

Historical research

Funnell, W. (1998), "The narrative and its place in the new accounting history: the rise of the counternarrative", Accounting, Auditing & Accountability Journal, Vol. 11 No. 2, pp. 142-162. https://doi.org/10.1108/09513579810215446

Historiography

Carnegie, G. D. (2014), "Historiography for accounting : Methodological contributions, contributors and thought patterns from 1983 to 2012", Accounting, Auditing & Accountability Journal, Vol. 27 No. 4, pp. 715-755. https://doi.org/10.1108/AAAJ-08-2013-1430

Interpretive research

de Loo, I. and Lowe, A. (2017), "“[T]here are known knowns … things we know that we know”: Some reflections on the nature and practice of interpretive accounting research", Accounting, Auditing & Accountability Journal, Vol. 30 No. 8, pp. 1796-1819. https://doi.org/10.1108/AAAJ-08-2015-2164

Ethnography

Dey, C. (2002), "Methodological issues: The use of critical ethnography as an active research methodology", Accounting, Auditing & Accountability Journal, Vol. 15 No. 1, pp. 106-121. https://doi.org/10.1108/09513570210418923

Zou, Y. (2021), "Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China", Accounting, Auditing & Accountability Journal, Vol. 34 No. 3, pp. 680-698. https://doi.org/10.1108/AAAJ-07-2020-4706

Discourse analysis

Ferguson, J. (2007), "Analysing accounting discourse: avoiding the “fallacy of internalism”", Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 912-934. https://doi.org/10.1108/09513570710830290

Communication

Apostol, O., Mäkelä, M., Heikkilä, K., Höyssä, M., Kalliomäki, H., Jokinen, L. and Saarni, J. (2021), "Triggering sustainability communication in a B2B context: combining action research and sensemaking", Accounting, Auditing & Accountability Journal, Vol. 34 No. 4, pp. 849-876. https://doi.org/10.1108/AAAJ-08-2019-4125

Baker, M., Andrew, J. and Roberts, J. (2022), "Accounting talk: developing conversation analysis in accounting research", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-09-2020-4943

Jones, M.J. (1997), "Methodological themes : Critical appraisal of the cloze procedure’s use in the accounting domain", Accounting, Auditing & Accountability Journal, Vol. 10 No. 1, pp. 105-128. https://doi.org/10.1108/09513579710158739

Jones, M. and Smith, M. (2014), "Traditional and alternative methods of measuring the understandability of accounting narratives", Accounting, Auditing & Accountability Journal, Vol. 27 No. 1, pp. 183-208. https://doi.org/10.1108/AAAJ-04-2013-1314

Grounded theory

Parker, L.D. and Roffey, B.H. (1997), "Methodological themes: Back to the drawing board: revisiting grounded theory and the everyday accountant’s and manager’s reality", Accounting, Auditing & Accountability Journal, Vol. 10 No. 2, pp. 212-247. https://doi.org/10.1108/09513579710166730

Triangulation

Hoque, Z., A. Covaleski, M. and N. Gooneratne, T. (2013), "Theoretical triangulation and pluralism in research methods in organizational and accounting research", Accounting, Auditing & Accountability Journal, Vol. 26 No. 7, pp. 1170-1198. https://doi.org/10.1108/AAAJ-May-2012-01024

Sridharan, V.G. (2021), "Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization", Accounting, Auditing & Accountability Journal, Vol. 34 No. 2, pp. 451-479. https://doi.org/10.1108/AAAJ-09-2019-4177

Theory Related

Laughlin, R. (1995), "Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking", Accounting, Auditing & Accountability Journal, Vol. 8 No. 1, pp. 63-87. https://doi.org/10.1108/09513579510146707

Broadbent, J. and Laughlin, R. (1997), "Developing empirical research: an example informed by a Habermasian approach", Accounting, Auditing & Accountability Journal, Vol. 10 No. 5, pp. 622-648. https://doi.org/10.1108/09513579710194027

Kearins, K. and Hooper, K. (2002), "Genealogical method and analysis", Accounting, Auditing & Accountability Journal, Vol. 15 No. 5, pp. 733-757. https://doi.org/10.1108/09513570210448984

Llewelyn, S. (2003), "What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing", Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, pp. 662-708.  https://doi.org/10.1108/09513570310492344

Translation

Evans, L. (2018), "Language, translation and accounting: towards a critical research agenda", Accounting, Auditing & Accountability Journal, Vol. 31 No. 7, pp. 1844-1873. https://doi.org/10.1108/AAAJ-08-2017-3055

Narrative

Bolt, R. and Tregidga, H. (2022), "“Materiality is …”: sensemaking and sensegiving through storytelling", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-06-2021-5314