Qualitative research on financial accounting – an emerging field

Darlene Himick, Gustav Johed and Christoph Pelger

Qualitative Research in Accounting & Management, 2022, vol. 19, issue 4, 373-385

Abstract: Purpose - The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special Issue. Design/methodology/approach - The authors draw on and discuss extant literature and the papers included in the Special Issue to develop our assessment of the current state of the field of qualitative financial accounting research and possible future paths ahead. Findings - The authors observe that qualitative research on financial accounting is still an emerging field with substantial further research potential. Research limitations/implications - The authors outline future potentials for qualitative accounting research. Originality/value - ThisEditorialcontributes to studies on the state of academic research in (financial) accounting.

Keywords: Academic research; Financial accounting; Qualitative research; Financial accounting and management (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-11-2021-0207

DOI: 10.1108/QRAM-11-2021-0207

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Qualitative Research in Accounting & Management is currently edited by Lukas Goretzki and Thomas Ahrens

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