The Professional Judgment of the Financial Analysts Regarded from the Perspective of Accounting through the Interview Method

Viorica Mirela Stefan-Duicu () and Adrian Stefan Duicu ()
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Viorica Mirela Stefan-Duicu: Assistant Lecturer, the Department of Finance and Accounting „Nicolae Titulescu” University
Adrian Stefan Duicu: Ph.D. candidate, Valahia University of Targoviste

Global Economic Observer, 2016, vol. 4, issue 2, 129-134

Abstract: The demarches of the research are based, besides the visions of the quantitative filtration also on the qualitative side of the scientific field of research. The qualitative research represents the focus of more methods, involving an interpretative, naturalist approach over the studied subject. This means a study of things in their natural environment, trying to understand each other or to interpret the phenomenon in the meaning that people invest in it. The qualitative research involves the use and collection of a variety of empirical materials (Denzin & Lincoln, 1994, p. 2) in which the interview is significantly highlighted.

Keywords: accounting information; accounting professionals; theories of accounting; qualitative research; interview (search for similar items in EconPapers)
Date: 2016-11
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Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol4-iss2-16-129

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