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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.

This contribution investigates methodological questions concerning Change Laboratory interventions. It contemplates the research questions: To what extent the Change Laboratory can be situated within the panorama of qualitative inquiry? If so, to what extent can the methods and strategies of inquiry help improve a Change Laboratory intervention?

To answer the first question, this paper makes an overview on key terms of qualitative research; subsequently, it presents the characterising features of the Change Laboratory. Then, it takes a historical perspective and compares the Change Laboratory firstly against action research, and secondly with design experiments. To answer the second section, it examines a case study of Change Laboratory with teachers that the first author facilitated. Next, it displays how trustworthiness was ensured through a thick description and member checks.

The paper argues that the Change Laboratory is a strategy of inquiry; it aligns with the characteristics of qualitative research, and it follows the agenda of a participative paradigm. Furthermore, the methods and strategies of inquiry such as thick descriptions and member checks, not only can improve rigour and validity of the intervention but also strengthen the outcomes of the Change Laboratory itself.

The Change Laboratory is well defined as a formative method, but not fully understood as an investigative method. Although scholars discussed methodological issues of Cultural Historical Activity Theory in diverse articles, the relationship between the Change Laboratory and qualitative inquiry has remained unclear.

The present study aims to investigate an unsuccessful implementation of an active learning methodology. Active learning methods have emerged in order to improve learning processes and increase students' roles in the classroom. Most studies on the subject focus on developing learning strategies based on successful implementations of such methods. Nevertheless, critical reflections on unsuccessful cases might also provide material for developing further contributions to this literature.

The authors conducted an intrinsic case study of an unsuccessful application of the flipped classroom method to an undergraduate basic statistics course at a Brazilian business school. The data collected comprised the course's syllabus, evaluation forms and two rounds of interviews with students and the professor.

The findings indicate that, apart from that which had been mapped by past literature, three additional aspects may limit the chances of successfully implementing a flipped classroom methodology: students' educational backgrounds, the course's structural issues and methodological and relational issues.

The present study contributes to the literature on active learning methodologies mainly by mapping additional aspects that should be considered in the implementation of the flipped classroom methodology. Additionally, the authors investigate an unsuccessful case of such an implementation, an investigation that is still scant within this literature.

This paper aims to provide an estimation of the costs of the coronavirus (COVID-19) pandemic with a special focus on Spain. Costs include macroeconomic costs of foregone gross domestic product (GDP) attributable to the pandemic and the direct and indirect costs of prevention, treatment and lost productivity. This study also analyzes the cost-effectiveness of the test-tracking-quarantine (TTQ) strategy in Spain.

The macroeconomic costs of foregone GDP attributable to the pandemic are estimated for different countries and areas by comparing the present GDP forecasts for 2020 and 2021 with counterfactuals estimated before the COVID-19 crisis aftermath. The total cost of the COVID-19 for Spain in 2020 was obtained using the cost of illness approach with a bottom-up process. A cost-effectiveness analysis of the TTQ strategy in Spain is based on the estimation of the total costs of TTQ and the health gains and avoided health-care costs associated with the TTQ strategy. A sensitivity analysis explores the consequences of uncertainty in key parameters.

The GDP cost of the COVID-19 is by far larger than all the other components of the cost. The global cost of the Covid-19 crisis in 2020–2021 is estimated at 14% of 2019 GDP (around 12,206 mm$). In the specific case of Spain, it amounts to 24% of the 2019 GDP; which is 397.3 m €. Spain is and will be by far the European country most economically affected by the pandemic. In Spain 2020, the GDP cost accounts for 94.7% of the total cost of the COVID-19 and health-care direct costs are only 2.14%. TTQ is a dominant strategy in Spain. For each euro spent on it, 7 euros will be recovered only in terms of saved health-care resources.

Given the large degree of uncertainty and the fast-evolving nature of the epidemic, a number of assumptions are required to arrive at the estimates provided in this study. The results were found to be robust to the assumptions applied.

TTQ is a key strategy for the contention of the epidemy and it is justified from the economic perspective.

This is the first estimation of the cost of the COVID-19 and the cost-effectiveness of the TTQ strategy for Spain.

Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad manner. A consideration of entrepreneurs and owner-managers as “elites” has been less profiled and received less attention, therefore the paper views the entrepreneurs and owner-managers as constituting a form of “local elite” within given and varying sectorial, regional and community boundaries. The authors argue that a consideration of entrepreneurs as “local elites” and transferring knowledge from an elite interviewing perspective may strongly support scholarly research in the entrepreneurship field.

The study conducts a comprehensive narrative literature review of elite interviewing literature and transfers key methodological insights to the entrepreneurship field. The methodological contribution based on literature is complemented by experiences and observations from an extensive inductive interview study with over 30 entrepreneurs of German manufacturing Small and Medium-sized Entities (SMEs) and are used to reflect on, and refine, interview research approaches with entrepreneurs.

The reflections and discussions in this paper provide valuable insights for other researchers conducting research in entrepreneurship domains regarding the power dynamics of negotiating access, procedural issues of interviews and thereby enhancing the quality of data.

The contribution to knowledge is mainly of a methodological nature. While the paper takes a novel act of recasting elite interviewing in the SME and entrepreneurship context, the paper methodologically contributes to the entrepreneurship and elite interview literature thereby facilitating higher quality interviews.

This article presents fieldwork perspectives and research reflexivity gained from the cross-national research team, with the aim of promoting better qualitative research practices in transnational research. It focuses on how the team incorporates diverse cultural perspectives and insider and outsider roles to enhance the research in the data collection process.

This article is drawn from the authors' qualitative research with 25 Japanese retirees in Thailand, addressing cultural challenges encountered by researchers in the cross-national team when conducting field research.

Our findings indicate that researchers with an emic view in the cross-national team who shared nationality and cultural background as the participants facilitated an effective recruitment process and productive collaboration in data gathering. They also served as cultural brokers, tailoring smooth communication during interviews on certain cultures, participant traits and sensitive issues. On the other hand, the outsiders helped the team uncover more transnational issues that the insiders had overlooked. Additionally, combining emic and etic perspectives helps to avoid ethnocentric narratives or purely etic and emic conclusions.

This article addresses a gap in the methodological reflections in transnational research that remains largely overlooked. Our reflection highlights the advantages of cross-national teams, which include researchers from emigration and immigration countries. Their status and roles as insiders and outsiders significantly facilitate a positive impact on the research process and increase the extent of investigating the complex cultural dynamics of transnational practices. The incorporation of emic and etic perspectives is suggested in the methodological approach for transnational migration research.

This paper reviews the current literature on theoretical and methodological issues in discrete choice experiments, which have been widely used in non-market value analysis, such as elicitation of residents' attitudes toward recreation or biodiversity conservation of forests.

We review the literature, and attribute the possible biases in choice experiments to theoretical and empirical aspects. Particularly, we introduce regret minimization as an alternative to random utility theory and sheds light on incentive compatibility, status quo, attributes non-attendance, cognitive load, experimental design, survey methods, estimation strategies and other issues.

The practitioners should pay attention to many issues when carrying out choice experiments in order to avoid possible biases. Many alternatives in theoretical foundations, experimental designs, estimation strategies and even explanations should be taken into account in practice in order to obtain robust results.

The paper summarizes the recent developments in methodological and empirical issues of choice experiments and points out the pitfalls and future directions both theoretically and empirically.

In this study, the authors develop knowledge and insights on how the perception of interestingness influences the structure and focus of conversations in entrepreneurial education (EE) research. In particular, the authors elaborate on what is perceived as interesting among different subgroups of EE researchers, and not least, how EE researchers can identify and engage in scholarly conversation within the field.

The study is based on a unique database with web-based responses from 465 EE researchers from around the world. The authors conduct analyses of both open-ended and closed questions. The open-ended questions are analyzed by inductive categorization. The closed questions are subject to factor and cluster analyses.

The findings suggest that EE research is a topic-oriented field, characterized by a strong focus on novel and challenging research issues. In addition, the field is individualistic and fragmented, and the perception of interestingness differs between five subgroups of EE researchers, whose members have a somewhat different perception of interestingness. Accordingly, the authors also find different core conversations going on within the field. Obviously, these conversations tend to be triggered by the field's obsession with novelty and challenging research, but several conversations are related to practically relevant research, as well as methodological and theoretical discussions.

This is the first study to elaborate on the perception of interestingness among EE researchers and the conversations going on within the field. In the study the authors have explored the characteristics of EE research based on the perception of interestingness among the researchers within the field. In this respect, this study contributes insights on how current and aspiring EE researchers can find and build scholarly conversations embedded in passionate interest, while concurrently disseminating and accumulating knowledge on EE together with like-minded peers.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

This study aims to explore the complexities of methodological, ethical and emotional challenges of studying sensitive and vulnerable communities online from the perspective of simultaneously being a researcher and a research subject. The point of departure for these explorations consists of the author’s past and ongoing studies of the role and use of a closed grief support group on Facebook for bereaved parents – a community of which the author is a member. The aim is not to provide ready solutions for “how to do ethics,” but rather to contribute to the collective and ongoing work initiated by the Association of Internet Researchers (AoIR), among others, and to recognize the necessity of ethical pluralism, cross-cultural awareness and an interdisciplinary approach.

This is an explorative study, drawing on an (auto)ethnographic case study. The case serves as a point of departure for discussing the complexities of methodological, ethical and emotional challenges of studying sensitive and vulnerable communities online from the perspective of simultaneously being a researcher and a research subject.

Being a researcher and a research subject rolled into one, as it were, presents both opportunities and challenges. To conduct responsible research from both these perspectives pose high demands on the researchers’ ethical as well as emotional capacities and responsibilities. Hopes and expectancies of the community under study might put the researcher into a dilemma, ethical aspects of anonymity and informed consent might have to be reconsidered as well as emotional challenges of engaging in and with sensitive research, all of which makes for a complex balancing act. Ethics and methods are inextricably intertwined, so are the emotional challenges of conducting sensitive research intermingled. Studying vulnerable individuals and closed communities online highlights the necessity for case and context sensitive research and for flexibility, adaptivity and mindfulness of the researcher. It also highlights the importance of discussing and questioning theoretical, methodological and ethical developments for studying everyday life practices online.

The challenges encountered in this case study contribute to the experientially grounded approach to research ethics emphasized in AoIR’s ethics guidelines. This case offers an opportunity to explore and discuss complex issues arising from the researcher’s insider position in a closed group devoted to the sensitive topic of supporting bereaved parents. Further, it highlights the necessity for research to be case and context sensitive as well as for the researcher and the research design to be flexible and adaptive. Research on vulnerable communities also heightens the demands of ethical responsibility of the researcher and the research process.