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Methodological insights: interview quotations in accounting research

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  • Niamh M. Brennan

Abstract

Purpose - 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. Design/methodology/approach - 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. Findings - 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. Originality/value - There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Suggested Citation

  • Niamh M. Brennan, 2022. "Methodological insights: interview quotations in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(9), pages 382-411, November.
  • Handle: RePEc:eme:aaajpp:aaaj-06-2022-5843
    DOI: 10.1108/AAAJ-06-2022-5843
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    Cited by:

    1. Michael Klaver & Bianca Currie & James George Sekonya & Kaera Coetzer, 2024. "Learning through Place-Based Implementation of the UNESCO MAB Program in South Africa’s Oldest Biosphere Reserve: A Case Study of the Kogelberg Biosphere Reserve," Land, MDPI, vol. 13(4), pages 1-29, April.
    2. Zhuk, Valerii & Pugachov, Mykola & Shpykuliak, Oleksandr & Bezdushna, Yuliya & Popko, Yevheniya, 2023. "Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 9(3), September.

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