This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

Purpose – The purpose of this paper is to provide a personal, reflective account of applying grounded theory, in particular Glaser's approach, in accounting research. It seeks to reduce barriers to adopting the grounded theory approach. Design/methodology/approach – The approach taken is...

Purpose – The purpose of this paper is to reflect on the motivation for this special issue and its contributions. Design/methodology/approach – This paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research. Findings – The...

Purpose – The paper's aim is to reflect on the progress of the journal Qualitative Research in Accounting & Management since its inception in 2004. Design/methodology/approach – The paper reviews the type of contributor to the journal, the subjects published and the qualitative research...

Purpose – The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach – The paper adopts a non-positivist...

Conventional texts on research methods research have a tendency to provide acontextual prescriptive accounts of how research should be carried out. The authors of this paper have recently compiled an edited collection of accounts of how qualitative research was carried out in a variety of social...

Purpose –The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal is to highlight the possibility of greater contributions to qualitative research in accounting from...