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Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

The purpose of this study is to examine what employee agency entails for psychological contract theory. The paper aims to explore how employee agency manifests itself, how it is reflected in employees' perceptions of their psychological contract obligations, and what it implies for psychological contract theory.

The study draws on a qualitative interview study of employees from the mobile phone content production industry in Finland. The analysis is based on 15 semi‐structured employee interviews, which were supported by a discussion of the interviewees' weekly agendas.

This study reveals that employee agency manifests itself as self‐actualisation, action, influence and creativity, all of which have implications for employees' psychological contracts. Employees emerge as active parties to the psychological contract, consciously modifying and constructing it instead of simply reacting to employer behaviour, as is assumed in current research.

This study contributes to psychological contract theory by providing one of the few empirical attempts to demonstrate how employees actively manage the exchange relationship captured by the psychological contract. It highlights the importance of acknowledging employee agency in future psychological contract research.

This study aims to determine the factors and dynamic systems behaviour of essential medicine stockout in public health-care supply chains. The authors examine the constraints and effects of mental models on medicine stockout to develop a dynamic theory of medicine availability towards saving patients’ lives.

This study uses a mixed-method approach. Starting with a survey method, followed by in-depth interviews with stakeholders within five health-care supply chains to determine the dynamic feedback leading to stockout and conclude by developing a network mental model for medicines availability.

The authors identified five constraints and developed five case mental models. The authors develop a dynamic theory of medicine availability across cases and identify feedback loops and variables leading to medicine availability.

The need to include mental models of stakeholders like manufacturers and distributors of medicines to understand the system completely. Group surveys are prone to power dynamics and bias from group thinking. This survey’s quantitative output could minimize the bias.

This study uniquely uses a mixed-method of survey method and in-depth interviews of experts to assess the essential medicine stockout in Nigeria. To improve medicine availability, the authors develop a dynamic network mental model to understand the system structure, feedback and behaviour driving stockouts. This research will benefit public policymakers and hospital managers in designing policies that reduce medicine stockout.

This paper proposes a dialogical approach for analyzing and presenting Interpretative Phenomenological Analysis (IPA) data in organizational research.

The paper explores the story behind a story, showing how qualitative research can be fictionalized and reflexively framed in contemporary organizational settings, illustrated by IPA research conducted by the authors, into selection interviewing in Australia. Drawing from researchers' narrative notes that reflexively interpret interview data in narrative form, the data were re-interpreted in fictionalized dialogical form, enabling findings to be analyzed and presented more interactively.

The application of new interpretative techniques, like fictionalized dialogue, contributes to a richer interpretation of phenomena in qualitative organizational and management research, not limited to IPA studies.

Fictionalized dialogue brings to the surface an additional level of analysis that contributes to thematic analysis in a novel manner, also serving as a communicative tool.

The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports.

This is a qualitative study. The views of 27 New Zealand private and public sector auditors were solicited via semi‐structured interviews. Concepts from new institutional theory, and in particular institutional isomorphism, are used to interpret the research findings.

The interview evidence indicates that a combination of normative, coercive and mimetic forces would be necessary to advance current practices in auditing environmental matters. A crucial driver of change would be a mindset shift within the profession about the importance of environmental accountability, reporting and auditing – i.e. increased normative pressures for change. Coercive forces of negative media publicity, the “fear factor” and government intervention can serve to reinforce the audit profession's normative obligations. Since public sector auditors have already developed effective audit practices around environmental matters, emulating their approach within the private sector would drive improvements in practice.

By identifying the potential drivers for improving auditors' practices, this paper can inform the discussions and strategies of professional bodies, regulators and government on improving the audit of environmental matters in financial reports.

Few prior studies have solicited financial auditors' views on the factors they perceive as motivating change in their professional practice, and none have done so in regard to the important and emerging area of environmental matters. This New Zealand study offers a timely contribution, as well as geographical diversity, to the international literature on audit theory and practice.

This paper aims to examine our current knowledge of how searchers perceive and react to the possibility of missing potentially important information whilst searching the web is limited. The study reported here seeks to investigate such perceptions and reactions, and to explore the extent to which Simon's “bounded rationality” theory is useful in illuminating these issues.

Totally 37 academic staff, research staff and research students in three university departments were interviewed about their web searching. The open‐ended, semi‐structured interviews were inductively analysed. Emergence of the concept of “good enough” searching prompted a further analysis to explore the extent to which the data could be interpreted in terms of Simon's concepts of “bounded rationality” and “satisficing”.

The results indicate that the risk of missing potentially important information was a matter of concern to the interviewees. Their estimations of the likely extent and importance of missed information affected decisions by individuals as to when to stop searching – decisions based on very different criteria, which map well onto Simon's concepts. On the basis of the interview data, the authors propose tentative categorizations of perceptions of the risk of missing information including “inconsequential” “tolerable” “damaging” and “disastrous” and search strategies including “perfunctory” “minimalist” “nervous” and “extensive”. It is concluded that there is at least a prima facie case for bounded rationality and satisficing being considered as potentially useful concepts in our quest better to understand aspects of human information behaviour.

Although the findings are based on a relatively small sample and an exploratory qualitative analysis, it is argued that the study raises a number of interesting questions, and has implications for both the development of theory and practice in the areas of web searching and information literacy.

The paper focuses on an aspect of web searching which has not to date been well explored. Whilst research has done much to illuminate searchers' perceptions of what they find on the web, we know relatively little of their perceptions of, and reactions to information that they fail to find. The study reported here provides some tentative models, based on empirical evidence, of these phenomena.

The purpose of this paper is to report upon the design, implementation and findings of a research study investigating the perceptions of electronic library resources within the UK further education sector. While such resources are widely available to the sector, very little qualitative investigation has been done as to its impact upon teaching and learning and how it is viewed by those who have access to it.

The research uses a case study in which staff and students at three separate further education colleges are encouraged to explore and share their experiences of using electronic library resources. This is achieved through structured interviews with teaching staff and focused student discussion groups. Extensive reference to relevant literature is also employed as a method.

The findings of the research are entirely qualitative, and are reported through a sequence of annotated quotations, which reveal personal experiences and perceptions of using electronic library resources and the influence and impact they have had on teaching and learning activity.

The findings are limited to one case study, using three different colleges in the Merseyside area of the UK.

The qualitative data provided through the research provides insight into electronic resource use within a cross section of the further education sector. It is therefore of use to those studying the impact of electronic resources, particularly within the further education sector. The research provides evidence which can be used to inform future e‐resources policy. The findings can also be used to shape e‐resources guidelines for practitioners in the further education sector.

This is a paper about the soft and hard drivers for English sub-national governance. It posits that the recurrence of claims for inter-urban linkages across the two distinct conurbations of the North-West of England have been bedevilled by entrenched differences in the leadership cultures of the city-regions.

It contrasts the highly localised forms of ‘soft power’ – or the ways in which leaders mobilise brands, plans and strategies to tell stories about place – arguing that there is a considerable divergence between the way that this symbolic capital has been deployed within and across the two city-regions. Whilst this is striking it is still true that ‘Hard powers’ – fiscal, legislative or regulatory mechanisms – are elusive for both Manchester and Liverpool notwithstanding recent moves towards combined authorities for both places. The only model of English urban governance with statutory powers covering transport, economic development and planning is located in Greater London, a legacy of the post-RDA institutional landscape in England.

This paper argues that it would be extraordinary if forms of leadership capable of meaningfully connecting the two cities cannot be found but that this must be seen within a sclerotic English context where there is a huge disconnect between desirable form and functions of urban governance, and the effect this has on regional economic performance. It concludes that local government austerity has had a negative effect on the sort of ‘soft power innovations’ necessary in both cities and that rhetorics of English localism have provided neither a propitious context for inter- nor intra-urban governance innovation.

This paper seeks to describe some of the ways in which collaborations within the city-regions of Manchester and Liverpool have been achieved, making the case that there have been divergent governance experiments which may hamper the aspiration for extensions beyond their border and for intra-urban leadership and governance which combines the two great cities and their areas of influence.

The purpose of this paper is to consider the cultural similarities and differences between elite referees concerning their preparation and performance in dealing with reduced player behaviour.

Semi-structured interviews were employed to collect the data. The 37 participants from England, Spain and Italy were selected through the use of purposive sampling, and all were working in the field of refereeing as current elite-level referees, ex-elite-level referees, referee assessors, referee coaches, or managers and administrators from bodies that manage and train referees. Inductive content analysis was employed to generate themes from the raw data.

Referees have identified particular issues related specifically to player behaviour and also identified specific traits pertaining to players from certain countries. Furthermore, results demonstrate that referees have begun to alter their preparation and performance due to the pressure they perceive exists within association football and, more specifically, from the players themselves.

This study is the first to compare cross-cultural elite referee responses regarding their preparation and performance related to player behaviour.