Abstract
This study investigates the use of Interactive Qualitative Analysis (IQA) (Northcutt & McCoy, 2004), as a methodology, to develop an understanding of how Managerial Accounting and Financial Management students experienced learning in a writing intensive tutorial programme. IQA is an innovative methodology providing a structured approach to conducting qualitative research. Participants or constituents are actively engaged in data collection and analysis. Using thematic content analysis of the data, they articulate their experiences of the phenomenon and identify emergent themes, or affinities and the relationship between the affinities. The outcome of the IQA process is a Systems Influence Diagram, a visual representation of the phenomenon, constructed through the lens of the constituents. What sets IQA apart from other forms of qualitative inquiry is that it provides an audit trail of transparent and traceable procedures where the constituents, and not the researcher as expert, do the analysis and interpretation of their data. The analysis of the data is as far as possible free from researcher bias as the researcher is merely a facilitator of the process. The key value of this paper is that it offers a practical methodological approach to using IQA in qualitative accounting education research, in particular, and business management education research, in general. DOI: 10.5901/mjss.2014.v5n20p11
Highlights
Qualitative research is an inquiry process aimed at understanding social or human problems based in a natural setting
Constituents for this study were a purposive sample of 15 Managerial Accounting and Financial Management (MAFM) students who voluntarily participated in an 18-week writing intensive tutorial (WIT) programme
Affinities were identified by constituents and presented in the Affinity Relationship Table (ART) from which relationships between affinities were described in the Interrelationship Diagram (IRD)
Summary
Qualitative research is an inquiry process aimed at understanding social or human problems based in a natural setting. With qualitative research there are multiple perspectives of reality, which are subjective and open to researcher bias as the researcher actively participates in the research process and analyses the data and in so doing builds an understanding of a complex set of processes while reporting on the views of participants The value of this paper lies in offering a practical methodological approach to using IQA in a qualitative accounting education study exploring Managerial Accounting and Financial Management (MAFM) students’ experiences of learning in a writing intensive tutorial (WIT) programme.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
