Qualitative Account Research Articles

Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research

Purpose The purpose of this paper revolves around the informal coming together of various doctoral students in the area of qualitative accounting and management research and the attempt to learn from their respective experiences. Together, the authors share personal reflections and valuable insights in revealing their vulnerabilities, aspirations and how they make sense of the PhD journey and their becoming as academics. Design/methodology/approach This paper builds on an open discussion and written reflections among the authors, who represent a diverse set of both doctoral students at various levels and recent graduates from different countries, schools and backgrounds. Findings The discussion highlights the struggles the authors experience as doctoral students, how they learn to cope with them as well as how they are socialized throughout their PhD journey. This allows them to take a critical stance towards increased productivity demands in academia and to embrace doctoral students as a powerful collective, whose aspirations may inspire a change of academic reality for the better. Originality/value While guidance on how to succeed as doctoral students is common, we seldom hear about doctoral students as particularly “fragile selves” (Knights and Clarke, 2014) who, as opposed to more established scholars, are more actively experiencing difficulties with finding their ways in academia. The authors are thus motivated to create a rare common voice of a group of doctoral students here by providing a more intimate account of the PhD journey.

Editorial 37-3 2024: Summary of articles and future special issues about qualitative accounting, artificial intelligence and about PLS-SEM

Editorial 37-3 2024: Summary of articles and future special issues about qualitative accounting, artificial intelligence and about PLS-SEM

1016 Qualitative Account of an Arthroplasty Elective Experience at the Hospital for Special Surgery in New York

1016 Qualitative Account of an Arthroplasty Elective Experience at the Hospital for Special Surgery in New York

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

PurposeThis study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.Design/methodology/approachBased on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.FindingsThe results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.Originality/valueThis study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

Adults’ Qualitative Accounts of Adolescent Sexual Activity in A Resource-Constrained Urban Setting: What Role Does Social Disorganization Play?

Adults’ Qualitative Accounts of Adolescent Sexual Activity in A Resource-Constrained Urban Setting: What Role Does Social Disorganization Play?

Living with an Altered Body: A Qualitative Account of Body Image with Cancer Diagnosis and Its Treatment Among Women in Kolkata, West Bengal, India

Living with an Altered Body: A Qualitative Account of Body Image with Cancer Diagnosis and Its Treatment Among Women in Kolkata, West Bengal, India

This is not an experiment: using vignettes in qualitative accounting research

PurposeThe 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/approachThe 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.FindingsVignettes 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/valueThe 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.

GREEN INFRASTRUCTURE OBJECTS ACCOUNTING OF URBOECOSYSTEMS: METHODOLOGICAL AND APPLIED ASPECTS

Introduction. The need to improve and develop methodical approaches to the accounting of green infrastructure objects is due to the lack of a unified system for determining the green infrastructure objects status of municipal territorial communities; the high dynamism of changes in the quality of the urbanized environment natural components and the economic conditions of society's existence; insufficiently regulated spatial development of cities and intra-system zoning and zoning of cities; lack of an ecosystem approach to the procedure of green infrastructure objects assessment and accounting.
 The purpose of the article: to justify the need in determine the green infrastructure objects status of urboecosystems, generalize methodical approaches to the accounting of such objects and develop proposals for their improvement.
 Results. The article substantiates the necessity of determining the green infrastructure objects status in municipal territorial communities, improving and developing methodical approaches to their accounting. The institutional prerequisites for the green infrastructure objects accounting of urban ecosystems, the tools of quantitative and quantitative-qualitative accounting of green spaces (interactive maps and plans, GIS accounting, mapping methods) that have gained practical application are considered. International approaches to the accounting of green infrastructure objects of urban ecosystems are analyzed. Current approaches that can be used for the identification of green infrastructure objects, their inventory, and certification have been identified, which allows us to assert the feasibility of considering green infrastructure as natural assets of the urban economy with all the prerequisites and consequences, namely, reflection in the General Development Plans, development strategies, plans and projects, accounting on the accounts of municipalities, distribution of responsibility for creation, operation, restoration, etc., which will be directly reflected in the green infrastructure management system. Proposals have been developed to fill in the criteria for quantitative and qualitative accounting of green spaces, which must be included in inventory lists, registers and passports of green infrastructure objects. As well as value indicators: book value, restoration value, improvement value, value increase, depreciation of green infrastructure objects. The experience of accounting implementation for the value indicators of green infrastructure objects ecosystem services is substantiated, since ecosystem capital is no less important than financial capital, and over time it will become the basis of the national wealth of the world countries.
 Conclusions. The green infrastructure formation is one of the strategic directions of the green course principles implementation in urban planning, and the accounting system of green infrastructure objects is an institutional environment element of the green cities functioning, information support for making management decisions that will contribute to the natural resources protection of urban ecosystems, and the quality improvement of the city`s residents living environment.

Ukrainian refugee women’s experiences in Poland in the first months of Russian invasion: a qualitative account

ABSTRACT Russia’s invasion of Ukraine has become the world’s fastest-growing human displacement crises since World War II. Disconnected families, difficulties related to adaptation and integration to life in new conditions are far from a complete list of challenges and threats society and host communities are facing. The research focuses on Ukrainian refugee women, including mothers with children, who form an exceptionally vulnerable social group, since women must take on the responsibility for themselves and their children. Moreover, women, including mothers with children face serious dangers, such as human trafficking and the risk of falling into forced labor or sexual exploitation. The research is aimed at studying the adaptation potential of Ukrainian refugee women in Poland, analyzing the challenges, risks, threats and opportunities caused by the migration of a large number of people, in particular women and children. The article emphasizes on the exploration of the life and ways of survival of Ukrainian refugee women in the new social reality of Poland, a factual reality where women, including mothers with children, have to live. The article is based on data from qualitative research conducted in June-July 2022 in Warsaw by the author of the article. The collected material includes 32 interviews (IDI).

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

AbstractThis paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same remedies, as identified in the extant literature, are examined. The field data underscore managers' multiperiod as opposed to period‐by‐period fairness perceptions as key to preventing the further motivational issues. This paper also demonstrates the potential usefulness of the vignette technique as a data collection method in qualitative accounting research.

A Qualitative Account of the Perceptions and Market Determinants of Indigenous Cow Milk Sector in India

The conventional milk market in India has evolved in India over the last five decades post the ‘Operations Flood Milk Revolution’. During the 1950s and 60s indigenous cows were cross-pollinated with foreign breeds to fulfil the shortfall in the local demand for milk. The cross-pollination of exotic with Indian breeds contaminated the purity of the lineage of Indian cow breeds which had a rich nutritive pedigree. Over the last six years, there has been a fresh stream of indigenous milk market that is slowly emerging alongside the conventional market (cross-breed milk) under the name of ‘Desi Cow Milk’. This milk is marketed as an extract of pure Indian indigenous cows like Gir, Sahiwal, Tharparker, Khilar etc. The market is niche; but is available at varying price points from 90 I. a litre to 240 I. a litre. Consumers have mixed opinions about this market while others know little of this market. Ayurvedic doctors are prescribing this desi milk as a cure for several chronic diseases like diabetes, cancer, skin allergies, autism etc. Word-of-mouth publicity is a strong promotion channel and business is governed more by trust. This paper is an attempt to demystify the perceptions about the Desi cow milk market and identifies the determinants that govern its growth if it were to become a full-fledged market in future. The paper is qualitative and explores a sample size of 30 using an open-ended questionnaire.

Using the COPRAS Methodology Cancer with a solution

The second greatest cause of mortality in the United States and a significant global public health issue is cancer. In this article, we provide a detailed summary of cancer incidence as well as the anticipated number of new cancer cases and cancer-related fatalities in the United States nationwide and in each state in 2019. For cancer incidence through 2015 and mortality through 2016, the most recent population-based data are available. We also calculate the overall number of deaths that have been saved as a result of the steady drop in cancer mortality rates since the early 1990s and examine cancer mortality rates in relation to county-level poverty. Cell cycle regulation that is out of control is a key characteristic of cancer. In a Jiangsu Province, China, location with a low incidence rate, the current study identified a variety of risk and preventive factors for esophageal and stomach cancer. In the entire world, colorectal cancer is the third most prevalent cancer in women and the fourth most common disease in males. Previously a disease that required reporting, lung cancer is now the number one cancer killer of both men and women in developed countries. Nearly 500,000 women worldwide receive a cervical cancer diagnosis each year, making it a significant public health concern. However, this descriptive study is significant because it offers population-based proof that is beneficial in treating female breast cancer in the absence of randomised clinical trials on the effectiveness of among men with breast cancer. The final point is that both general breast cancer prevention and treatment will benefit from a thorough understanding of the secular and age-related links between male and female breast cancers. The COPRAS system was developed by Vilnius Ked Minas University of Technology scientists Zavatskas and Kalkaska’s and first published in their respective article. The essential principle of the method lays in the possibility of combining the ridge values of all indicators of R qualitative account, that is, the value of the method criterion. Calculations based on COPRAS method are performed using classical normalization. Different MCDM methods are used for different decision making process. Complex proportionality Rating (COPRAS) is one of the most popular and commonly used The MCDM approach was Zavatskas Kalkaska’s. It is used to rank alternatives based on that that multiple Criteria used relative criterion the utility of alternatives The Best choice alternative done Taking into consideration best resistance solutions. Click here to download COPRAS, Live and Manuscript. Cancer the High influence it is seen that cervical cancer is showing the highest value for Lung cancer is showing the lowest value. The cervical cancer is showing the highest value for Lung cancer is showing the lowest value.

Role of maintaining real estate cadaster in environmental sustainability formation in the Russian Federation

Modern sustainable formation of land management of territories in the Russian Federation among other things has a significant environmental aspect, the role of which increases every year in the early 2020s. Formation of a qualitative sustainable ecological state of the state requires the maintenance of qualitative and qualitative accounting, actual monitoring of the state of land in the Russian Federation. The article considers and analyzes the current order of the real estate cadaster in the Russian Federation from the point of view of the formation of a sustainable ecological state of the land of the state and its direct relationship in the current system of accounting and environmental monitoring of land according to the current regulations. The analysis of the role of improving the environmental component of land management and real estate cadaster in the context of monitoring and evaluation of systematic analysis of incoming information in terms of the practical component of the implementation of such information. The role of environmental studies for the formation of criteria and quality level of works on land management and real estate cadaster is assessed. Key words: state cadastral registration of real estate, unified state register of real estate, inventory of real estate objects, environmental monitoring of lands, cadastre, real estate, register, environmental legislation, accounting, law.

Protocol Analysis Data Collection Technique Implemented for Artificial Intelligence Design

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We propose a framework to employ think-aloud protocols (TaP) and thematic analysis in qualitative accounting research. Specifically, we use the TaP methodology to explore the impact of legal conflict and the lack of international financial reporting standards (IFRS) knowledge on implementing these accounting standards in a developing country (i.e., Iraq). The article analyzes 32 semi-structured in-depth phone interviews with external auditors, preparers, the capital market, national professional accounting and auditing associations, and academics. The results indicate that the lack of an AI framework, IFRS knowledge, and legislation conflict may adversely interact with standard implementation. This article explores how protocol analysis can benefit from AI support and provide design features. Protocol analysis can provide opportunities for future article, design, and action.

Using photographs in qualitative accounting research

Purpose: When the “linguistic turn” is replaced by the “visual turn”, there is a natural need for social scientists to embrace the new reality and incorporate visuals in their research. As a result, the importance of visual research, which centers on the use of visual sources, is growing. This paper provides an overview of how visual materials and related methodological approaches can be used in qualitative management and accounting research. Methodology/approach: We begin by reviewing the literature on the research methods, drawing from many disciplines such as sociology, organizational learning, management, and accounting. Next, we analyze three cases – already published papers in accounting – to illustrate how photography can be used in qualitative accounting research. Findings: There is a growing literature on visual research methods. Researchers have used visual materials as primary and secondary data and multiple methodological approaches. Visual methods can also be used in accounting research. Originality/value: This paper provides an overview of emerging methodological approaches that use visual materials and discusses how they can be incorporated into qualitative accounting research. Research limitations: Drawing a simple line between the various approaches presented in this paper is difficult as researchers can use visual material in unique ways throughout the research process. Therefore, the presented methodological categorizations can only help to better understand emerging visual research.

A Qualitative Study of Employment Equity Gap Challenges: Responses and Solutions in a Local Government

Purpose: Remarking on the rife in employment discrimination on the basis of race, gender, and persons with disabilities in South Africa, sparse policy measures have been taken to address these challenges. To address this gap, the study seeks to assess the impact of employment equity (EE) implementation on the municipality and how employment equity management challenges can be mitigated.
 Design/Method/Approach: The interpretivism research philosophy and qualitative approaches were used in this study. A total of 15-unit managers were purposively recruited and interviewed in November 2021. The quality of the qualitative data was ascertained through the four indicators of trustworthiness including credibility, transferability, dependability, and confirmability. The NVivo (v12) software was employed to identify themes, and the Content Analytical Tool was used to make sense of the themes.
 Findings: The significance of employment equity in the municipality includes increased awareness of affirmative action policy in the areas of gender equality and the promotion of organizational diversity, an upturn in employee motivation and sense of belonging irrespective of race, gender, and skin color, and the promotion of more women to the senior management level. Change in culture and orientation, management program and commitment to employment equity implementation, leadership management program, and talent identification and succession plan were shown as measures for addressing employment equity challenges.
 Practical Implications: The study recommends the application of a strategic policy as more critical to addressing the challenges of EE. This perspective indicates that EE should be strongly cherished as an instrument for the creation of a new South Africa devoid of employment discrimination. The study also recommends a more responsive evaluation, monitoring, and compliance effort of municipalities in their capacities toward addressing EE challenges. This recommendation is no doubt important as it will sustain municipalities’ efforts at maintaining challenge-free EE implementation and increased zeal for the identification of scarce skills from the designated areas to fill the vacuum of EE in the municipality.
 Originality/Value: Although there are available commentaries on the impact of EE on organizations in South Africa, the originality of this present study can be uncovered from the attempt to proffer solutions to the management of EE, specifically in the context of the eThekwini Municipality of South Africa which is sparsely researched.
 Research Limitations/Future Research: This study provides a good account of the challenges and management of EE through the qualitative account. Future studies can look at the research problem through a quantitative approach and a comparative study of municipalities can give a broader review of EE in the Kwazulu-Natal Province of South Africa.
 Paper Type: Empirical
 JEL Classification: J14, J16, J21, K31

Dual frames of reference: naturalization, rationalization and justification of poor working conditions. A comparative study of migrant agricultural work in Northern California and South-Eastern Norway

ABSTRACT This paper analyzes how agents such as agricultural migrants, agricultural employers and local community representatives apply the dual frame of reference (DFR) to naturalize, rationalize and justify the presence of exploitative labor practices for agricultural migrants. The paper gives a qualitative account of social dynamics in two agricultural-dependent communities located in Northern California and South-Eastern Norway. Qualitative one-on-one interviews with agricultural migrant workers (n = 11), employers (n = 10) and community representatives (n = 12) were conducted in English and Spanish. Our findings demonstrate how DFR is utilized by employers to justify labor strategies that rely on migrant workers, employees to rationalize their participation in exploitive work, and by local community representatives to naturalize the exploitative labor practices of migrant workers in their community. Our research findings further add to the analysis by suggesting that the frames of reference are dynamic based on changes of material conditions in the home country. Lastly, we find a third frame of reference focused on the future of the agricultural worker and the hopes for future generations. Combined, these perspectives add to the understanding of the disempowerment of workers, lack of successful changes and overall, upkeeping of exploitative migrant labor systems in the agricultural industries and beyond.

Experiences of living without a sense of smell: Like "Being Behind Glass".

This study addresses the paucity of research concerning the subjective experiences of those affected by anosmia. In the study, we interviewed individuals(n = 11) recruited via the charity (Fifth Sense) and used Interpretative Phenomenological Analysis (IPA) to analyse the data. Findings revealed three main themes and seven sub themes. The main themes are Living with Anosmia; Remembrance of things old and new and Resilience. The study reveals the process of becoming aware of being anosmic and the relationships with others in this process including potentially unhelpful minimisations of the impact by professionals. In addition to a sense of isolation and insecurity, living with anosmia for some participants brought with it an identification of being 'anosmic' and feeling part of a community. This was in contrast to a general lack of public knowledge and understanding of anosmia. The findings of the study demonstrated the importance of smell to time, place and relationship and the recalling of smells as bringing a sense of connectivity to loved ones, of times past and also a sense of loss of ability. Participants also described the ways in which they coped and adapted to a life with anosmia and focused on positive aspects of life. These findings provide a rich qualitative account of the experience of anosmia. The findings point towards future research which could inform us about the lives of those who are anosmic and currently unaware and of those recently diagnosed, which will create a richer understanding of the experiences of anosmia.

Improvement of financial and management reporting on land reclamation works at agricultural enterprises

Subject. This article discusses the issues of land reclamation measures that would allow returning idle lands to the cultivated areas, and the organization of their qualitative accounting and control. Objectives. The article aims to develop and improve the forms of financial and management reporting on land reclamation work at agricultural enterprises in the context of digitalization. Methods. For the study, I used a dialectical approach, observation, synthesis, and analysis. Results. The article proposes to apply the forms of reporting that can help build a systematic control of reclamation measures in several areas of analytical accounting at an agricultural enterprise. It also proposes certain clarifications of the sectoral and working Chart of Accounts for agricultural enterprises. Conclusions and Relevance. The study of industry configurations created on the basis of the 1C platform made it possible to conclude that in management subsystems, reporting forms for land reclamation are practically not presented, and in the financial subsystem there are standard trial balance sheets, which do not allow to fully cover all aspects of subject area control. The implementation of the proposed recommendations to improve the methodological support of internal control of the costs of land reclamation work will help form an objective conclusion on the results of the audit and provide the management of the agricultural organization with information for making management decisions. The results of the study can be used in accounting and internal control at agricultural organizations.

When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting

Purpose This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications. Design/methodology/approach This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison. Findings This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting. Originality/value This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.