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Qualitative researchers have been criticised for not justifying sample size decisions in their research. This short paper addresses the issue of which sample sizes are appropriate and valid within different approaches to qualitative research.

The sparse literature on sample sizes in qualitative research is reviewed and discussed. This examination is informed by the personal experience of the author in terms of assessing, as an editor, reviewer comments as they relate to sample size in qualitative research. Also, the discussion is informed by the author’s own experience of undertaking commercial and academic qualitative research over the last 31 years.

In qualitative research, the determination of sample size is contextual and partially dependent upon the scientific paradigm under which investigation is taking place. For example, qualitative research which is oriented towards positivism, will require larger samples than in-depth qualitative research does, so that a representative picture of the whole population under review can be gained. Nonetheless, the paper also concludes that sample sizes involving one single case can be highly informative and meaningful as demonstrated in examples from management and medical research. Unique examples of research using a single sample or case but involving new areas or findings that are potentially highly relevant, can be worthy of publication. Theoretical saturation can also be useful as a guide in designing qualitative research, with practical research illustrating that samples of 12 may be cases where data saturation occurs among a relatively homogeneous population.

Sample sizes as low as one can be justified. Researchers and reviewers may find the discussion in this paper to be a useful guide to determining and critiquing sample size in qualitative research.

Sample size in qualitative research is always mentioned by reviewers of qualitative papers but discussion tends to be simplistic and relatively uninformed. The current paper draws attention to how sample sizes, at both ends of the size continuum, can be justified by researchers. This will also aid reviewers in their making of comments about the appropriateness of sample sizes in qualitative research.

The study aims to explore the case study method with the formation of questions, data collection procedures and analysis, followed by how and on which position the saturation is achieved in developing a centralized Shariah governance framework for Islamic banks in Bangladesh.

Using purposive and snowball sampling procedures, data have been collected from 17 respondents who are working in the central bank and Islamic banks of Bangladesh through face-to-face and semi-structured interviews.

The study claims that researchers can form the research questions by using “what” question mark in qualitative research. Besides, the qualitative research and case study could explore the answers of “what” questions along with the “why” and “how” more broadly, descriptively and extensively about a phenomenon. Similarly, saturation can be considered attaining the ultimate point of data collection by the researchers without adding anything in the databank. Overall, this study proposes three stages of saturation: First, information redundancy. Second, referring the respondents (already considered in the study) without knowing anything about the data collection and their responses. Third, through the NVivo open coding process due to the decrease of reference or quotes in a certain position or in the saturation position as a result of fewer outcomes or insufficient information. The saturation is thus achieved in the diversified positions, i.e. three respondents for regulatory, nine for Shariah scholars and officers and five for the experts concerning the responses and respondents.

The study has potential implications on the qualitative research method, including the case study, saturation process and points, NVivo analysis and qualitative questions formation.

This research defines a case study with the inclusion of “what” and illustrates the saturation process in diverse positions. The qualitative research questions can also be formed with “what” in addition “why” and “how”.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Informed decisions about sampling are critical to improving the quality of research synthesis. Even though several qualitative research synthesists have recommended purposeful sampling for synthesizing qualitative research, the published literature holds sparse discussion on how different strategies for purposeful sampling may be applied to a research synthesis. In primary research, Patton is frequently cited as an authority on the topic of purposeful sampling. In Patton’s original texts that are referred to in this article, Patton does not make any suggestion of using purposeful sampling for research synthesis. This article makes a unique contribution to the literature by examining the adaptability of each of Patton’s 16 purposeful sampling strategies to the process of qualitative research synthesis. It illuminates how different purposeful sampling strategies might be particularly suited to constructing multi‐perspectival, emancipatory, participatory and deconstructive interpretations of published research.

The purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.

Qualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.

Qualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.

The relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.

Qualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

Case study research, most often associated with qualitative inquiry has gained significance as an effective approach to investigate complex issues in real-world settings. Conducting case research is considered to be appropriate when a contemporary phenomenon is to be studied. This chapter covers all related concepts, relating to this unique method of research. The focus is on bringing about rigor in case study research.

The purpose of this paper is to advocate for a clearer and less fragmentary use of qualitative research in the increasingly interdisciplinary research setting of information science.

The paper performs a textual analysis of more than 500 peer‐reviewed articles to assess information science's involvement with qualitative research. The paper undertakes historical criticism to trace qualitative research in the reviews of information science for the last three decades.

Authors are unclear and lax in their uses of basic research terms. Authors do not account for qualitative research's characteristics, methods, and contributions to information science's bodies of knowledge. Only 4.3 percent of published articles mention their contributions to information science's literature whereas 5.6 percent mention qualitative method(s) in their abstracts. Publications do not show (intra‐)collaboration between areas of information science. Information science's contributions to the theoretical discussions of the wider scientific community are lacking.

The paper discusses afresh information science's qualitative research. The paper suggests a tighter and long‐term investment of information science in qualitative research and the formation of the information science's own theorists and theory‐illumined practitioners. The paper puts forth some practical recommendations.

The purpose of this paper is to provide a personal, reflective analysis of publications over the last decade in Qualitative Research in Accounting & Management (QRAM) and to assess the implications for the future development of the journal, the practice of qualitative accounting research and the broader standing of the accounting discipline.

Reviewing QRAM published papers across a range of themes, including the spirit of generated debate, the representation and classification of qualitative research and the range of contributory authors. Using the review to identify important patterns and trends in the standing and practice of qualitative accounting research.

Highlighting the existence and contribution of numerous carefully crafted, thought provoking papers published in QRAM and drawing on them to present a number of important challenges, priorities and attractive opportunities for the future development of qualitative accounting research. Encouraging greater diversity, flexibility and creativity in the undertaking and utilisation of qualitative accounting research.

Emphasising how thinking differently about the emotions and lived experiences of qualitative accounting research(ers) can serve to inspire theoretical development, enhance trust in researcher judgement, and stimulate more fruitful and intellectually rewarding ways of doing qualitative accounting research.

Reminding of the value of reading papers as compared to relying on formal journal rankings. Revealing residing defensiveness tendencies in the undertaking of qualitative accounting research and arguing that restrictive representations and conceptions of “legitimate” qualitative accounting research are constraining what can be achieved and experienced both by individual accounting researchers and the discipline more generally.

The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research.

The paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically justified approaches to generating cumulative knowledge from qualitative research.

The paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the scope of the knowledge and the depth of the knowledge. Extensions to the scope of the knowledge may include expanding the time periods, context, and/or theoretical perspective used to explore a phenomenon. Extensions to the depth of the knowledge may include new empirical knowledge, methodological pluralism, theory elaboration, or analytic generalization. Individual studies can demonstrate their contribution to cumulative knowledge by locating their research within a typology/taxonomy that makes explicit the relationship of current research to past, and potential, research.

The taxonomy may be useful to qualitative researchers designing and reporting research that will have impact on the literature.

The increased use of research impact as an evaluation metric has the potential to handicap the development qualitative research which is often thought of as generating non-cumulative knowledge. The taxonomy and the strategies for establishing cumulative impact may provide a means for this approach to research to establish its importance as a contribution to knowledge.

The concept of cumulative knowledge has not been systematically applied to research based on qualitative methods.