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Qualitative research on financial accounting – an emerging field

Darlene Himick (University of Ottawa Telfer School of Management, Ottawa, Canada)
Gustav Johed (Department of Accounting, Stockholm University, Stockholm, Sweden and Department of Accounting, Stockholm School of Economics, Stockholm, Sweden)
Christoph Pelger (Department of Accounting and Auditing, University of Passau, Passau, Germany and Department of Accounting, Auditing and Law, Norwegian School of Economics, Bergen, Norway)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 15 April 2022

Issue publication date: 22 July 2022

1060

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

This Editorial contributes to studies on the state of academic research in (financial) accounting.

Keywords

Citation

Himick, D., Johed, G. and Pelger, C. (2022), "Qualitative research on financial accounting – an emerging field", Qualitative Research in Accounting & Management, Vol. 19 No. 4, pp. 373-385. https://doi.org/10.1108/QRAM-11-2021-0207

Publisher

:

Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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