Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China

Yanru Zou

Accounting, Auditing & Accountability Journal, 2020, vol. 34, issue 3, 680-698

Abstract: Purpose - This paper provides a researcher's account of fieldwork experience in conducting audit research in China. By illustrating on-site fieldwork encounters, the paper reflects stages of access negotiation and management in the fieldwork, reveals the researcher's embodied “affects” in the fieldwork and reasserts the value of researcher's openness and attention in the fieldwork. Design/methodology/approach - This paper uses autoethnography as its overall epistemology. Fieldwork diaries and vignettes are written in the first-person voice to present the researcher's embodied account of fieldwork experience, researcher’s learning and coping skills in managing the fieldwork. Findings - The research findings are not detached from the researcher's experience of the fieldwork. The fieldwork experiences in this study highlight that the fieldwork access is an ongoing process. Different stages of access negotiations, from rejection to acceptance, reveal the tensions between researcher and participants. This study draws attention to the online platform, WeChat, in connecting with auditors to learn from them and suggests openness to the fieldwork encounters and a resilient engagement with auditors. Originality/value - In reflecting on the researcher's transformation during the fieldwork, this paper argues for a relational and engaged way of conducting fieldwork, rather than a disengaged and judgemental approach in studying auditors' working lives. The paper pays attention to fieldwork as a process and how the knowledge learned in the field is infused with researcher's fieldwork experiences.

Keywords: Audit fieldwork experience; Affective and embodied knowing in the field; Autoethnography; China (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2020-4706

DOI: 10.1108/AAAJ-07-2020-4706

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