Methodological insights: interview quotations in accounting research

Niamh M. Brennan

Accounting, Auditing & Accountability Journal, 2022, vol. 35, issue 9, 382-411

Abstract: Purpose - Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations. Design/methodology/approach - This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice. Findings - Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation. Originality/value - There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Keywords: Methods; Qualitative; Interviews; Interview quotations; Interview quotes (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-06-2022-5843

DOI: 10.1108/AAAJ-06-2022-5843

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