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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.

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 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.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

The purpose of this paper is to review existing literature on organizational learning (OL) through networking activities in tourism and hospitality (T&H) research. Referring to theories and concepts from the mainstream literature in OL and inter-organizational network research, the study provides an overview of the existing level of knowledge in T&H research, elaborates theoretical and practical implications and suggests future research directions.

A systematic literature review approach was used to identify and analyze relevant literature. The literature search involved six scientific online databases, namely, EBSCOhost, Emerald, ProQuest, Sage, ScienceDirect and Web of Knowledge, which were systematically scanned with defined keywords. Relevant articles were evaluated, selected, analyzed and synthesized to find out what is already known and what is yet to be known.

A total of 69 articles were identified that present insights into OL through networking activities in T&H research. The review reveals that the resource, and especially the knowledge-based view of the firm, social capital theory, the relational view and trust and agglomeration theory represent insightful theoretical approaches to study OL phenomena and OL outcomes such as innovation, value creation and competitive advantage.

According to the author’s information, this paper represents the first attempt to provide a comprehensive review of T&H-specific OL literature from a network perspective. The findings call for increased attention to this research field, especially regarding the adaptation of OL concepts to a T&H-specific context as a networked industry.

The purpose of this paper is to evaluate effectiveness of the graduate development programme that was aimed at the recruitment and professional development of black engineering graduates through the workplace learning method.

The paper adopted qualitative research strategy using in-depth interviews with semi-structured interview guide that was developed after an extensive review of related literature. Data were analysed using thematic analysis technique.

Result of the paper indicates that the strategy provides an effective mechanism for the inclusion and professional development of black engineering graduates. Coaching and mentoring relationships were found to be an effective way for knowledge and skills transfers.

Although this study presented valuable insights into the complexity of the graduate development programme in South Africa, the authors consider it appropriate to draw some limitations to study for in order to provide some guides on the conduct of a similar study by future researchers. It is important to state that qualitative studies inherently lack external validity that limits its generalisability to a wider context. Further, a non-probability sampling method was used in this study thus posing a threat to the scientific representativeness of the participants. At last, but very important is the emotion and tension that is usually associated with social research and discussion regarding the legacies of apartheid in South Africa. This research was not insulated from such sensitivity and social influence. To this extent, while practical efforts were made to mitigate this factor during the interviews, there is no guarantee that the respondents were completely honest, and not influenced by extraneous nuances and considerations in their responses to the questions. In view of the methodological and social limitations to this study, future researchers could consider, for example, the use of a mixed methods wherein a quantitative research component is conducted on trainees of the programme in order to validate or disprove the answers provided by the training managers which were purely from operator/organisational, rather than training participants’ perspective. The mixed method approach could also enhance the external validity or generalisability of the research outcome to a wider context. At last, the administration of structured questionnaire through the use of a web-based survey could potentially eliminate emotions, social tension and response bias since both the researcher and respondents do not engage in a face-to-face contact and personal interaction. This also effectively protects personal identity of both the researcher and respondent.

Not much research has been conducted in the direction of the graduate development programme as an effective strategy for the career advancement, inclusion and affirmation of black engineers within the engineering landscape of South Africa. Corporate and professional skills development managers could integrate the outcome of this paper into a policy framework that shapes corporate social investment, diversity and inclusion management at the workplaces.