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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

In ethnographic research, negotiating insider–outsider perspectives is essential in order to get closer to the participants’ lives. By highlighting the importance of empathy and reflexivity, the paper attempts to trace my reflexive navigation as a novice researcher as I enter the field as an outsider. The process of co-creation between the researcher and the participant is mediated by the nuances of the researcher’s identity, thereby shaping the researcher–participant relationship.

The current study elaborates my journey as a Ph.D. scholar in an ethnographic study of persons with spinal cord injury or amputation. The different themes organised around my personal reflections discuss the various challenges I faced and how I navigated through them.

The paper reflects on how different aspects of my identity, such as being non-disabled, a female and differences in socioeconomic status shaped the researcher–participant relationship. Additionally, it highlights how I traverse through the blurred worlds of insider–outsider and explore the role of reflexivity and empathy in creating a horizontal researcher–participant relationship.

This reflexive journey offers potential insights into budding researchers who often face dilemmas whether or not it is necessary for qualitative researchers to be members of the population they are studying. The paper also contributes to an understanding around practising reflexivity while working with a sensitive population. It argues researchers to look beyond the insider–outsider debate and utilise reflexivity as a tool for a nonhierarchical researcher–participant relationship.

Most educational institutions worldwide have shifted to online teaching and learning approaches to mitigate risks imposed by the COVID-19 pandemic. This causes several issues, particularly in delivering the construction management (CM) courses which require site visits, interpreting technical drawings and developing 3D building models. This paper aims to identify the key strategies for online learning and teaching adopted during the COVID-19 pandemic and to investigate the implications for construction management education.

The research approach is twofold. First, the study presents a systematic literature review (SLR) through a synthesis of the existing literature to identify the key strategies and lessons learned about online education during the COVID-19 pandemic in tertiary programs. It also discusses their implications in the context of the construction management (CM) sector in particular. Secondly, the authors shared their hands-on experience as construction management course facilitators – using the autoethnography approach – during the COVID-19 crisis.

In addition to identifying the key strategies such as online course delivery and assessments, the paper critically discusses the barriers to online learning and teaching, including (1) the technological and infrastructure barriers; (2) required online teaching skills and competencies; (3) issues surrounding mental health and wellbeing; (4) lack of consistency in the online delivery of various courses in a given program (5) difficulties around students' engagement and (6) the course characteristics and requirements.

The study offers some implications and recommendations not only for educational institutions and staff but also for vendors of online course delivery software. To prepare educational institutions for future online course delivery, the paper proposes several strategies. These include developing a set of guidelines for online course delivery, incorporating online teaching training modules into the recruitment process for academic staff, applying agile and resilience teaching and learning methods, wellbeing and mental health support and continuously improving course features to adapt to the online environment.

This study aims to explore how indigenous knowledge, cultural heritage preservation and ethnic identity influence the production of traditional ikat textiles in northeast Thailand.

A qualitative research method used an ethnographic perspective with a realistic design. Purposive sampling was used to conduct 30 in-depth ethnographic interviews with members of Phu Thai ikat textile groups in Kalasin province. Interview transcripts were studied using thick descriptive analysis (themes, categorisation, coding and keywords).

The ethnographic study shows that natural dyeing, traditional crafts, materials, designs and patterns are used in Phu Thai ikat textile weaving. The results reveal that indigenous knowledge, cultural heritage preservation and ethnic identity are relevant to traditional ikat textiles.

To the best of the authors’ knowledge, this study uniquely focuses on a deeper theoretical understanding of indigenous knowledge and cultural heritage preservation, to sustain traditional ikat textiles.

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into language instruction can enhance students' language learning experience and promote a deeper understanding of Indonesian culture.

The origin city of Bandung is one of the famous folklore stories in Indonesia that originates from West Java. Through ethnographic studies, various aspects of the folklore of the origin of the city of Bandung will be examined, which can be utilized in Arabic language teaching. This includes analyzing the linguistic structure, vocabulary and cultural references embedded in the story. Additionally, we will explore how teachers can effectively incorporate this folklore into their teaching materials to create engaging and culturally relevant Arabic language lessons.

This research aims to contribute to developing innovative and culturally responsive language learning by investigating the use of Indonesian folklore in Arabic language instruction. It aims to empower teachers and students by fostering a deeper appreciation of Indonesian culture while improving Arabic language proficiency. This approach enhances language learning outcomes, promotes cultural awareness and cultivates a deeper connection between students and the local culture. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for Indonesian wisdom and culture.

Overall, using folklore as a foreign language teaching material provides significant advantages for students in developing a deeper understanding of language, cultural skills and interest in the language and culture being studied. This approach improves language learning outcomes, promotes cultural awareness and fosters deeper relationships between students and local culture so that foreign language (Arabic) learning is effective. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for local Indonesian wisdom and culture.

Practically, this involves understanding the social, political, economic or cultural context in which the folklore arose, as well as new interpretations that provide a broader understanding of the stories' values, messages or conflicts. In contributing to knowledge, this research has implications for insight into linguistic knowledge and learning a second language in the norms of the first language without shifting the culture of the first language.

Empirically, this study combines an interdisciplinary approach to folklore research that can bring a new understanding of the relationship between folklore and other fields such as linguistics, literature, anthropology or psychology. This approach can produce a more comprehensive insight into folklore and its influence on various aspects of life. Contributing to social impact, introducing culture in learning materials is an educational tourism attraction for students. This also has an impact on public policy that tourism education about folklore is introduced as teaching and used as further field study for students.

This research conceptualizes the diversity of Indonesian culture integrated into the instructional materials of Arabic language learning in Indonesia through folklore. To integrate folktales into the learning process, families, traditions and rituals need to play a role in preserving and educating. Researchers can develop new insights, broaden our understanding of culture and traditions and enrich our knowledge and cultural heritage. These new approaches have the potential to yield discoveries and a deeper understanding of folklore as an important cultural heritage. This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into Arabic language teaching for Indonesian speakers can enhance students' language learning experience and promote a deeper understanding of Indonesian culture through Arabic language teaching as a foreign language.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.

The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.

The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.

The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.