Author
Listed:
- Leona Wiegmann
- Annemarie Conrath-Hargreaves
- Zhengqi Guo
- Matthew Hall
- Ralph Kober
- Richard Pucci
- Paul J. Thambar
- Tirukumar Thiagarajah
Abstract
Purpose - The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research. Design/methodology/approach - The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process. Findings - Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods. Originality/value - The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.
Suggested Citation
Leona Wiegmann & Annemarie Conrath-Hargreaves & Zhengqi Guo & Matthew Hall & Ralph Kober & Richard Pucci & Paul J. Thambar & Tirukumar Thiagarajah, 2024.
"Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research,"
Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 38(1), pages 418-440, May.
Handle:
RePEc:eme:aaajpp:aaaj-10-2023-6704
DOI: 10.1108/AAAJ-10-2023-6704
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:aaaj-10-2023-6704. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.