Researcher Perceptions and Choices of Interview Media: The Case of Accounting Research

29 Pages Posted: 19 Mar 2020

See all articles by Basil P. Tucker

Basil P. Tucker

University of South Australia

Lee D. Parker

RMIT University

Date Written: September 2019

Abstract

This study offers foundational insights into the ways in which perceptions of different interview media—principally, face‐to‐face, telephone and videoconferencing channels of communication—may influence researcher choices and practices. Informed by the reflections of 23 senior accounting researchers, our evidence identifies a duality of practices in the usage of different interviewing media, influenced primarily through the role played by experience, which informs perceptions upon which practices are based. We discuss this duality of practices in terms of information richness theory and channel expansion theory and offer further insights into the factors that influence and shape researchers’ perceptions of the contextual suitability of particular media available to interview‐based accounting research.

Keywords: Interviews, Qualitative accounting research, Qualitative research, Research methods

Suggested Citation

Tucker, Basil P. and Parker, Lee D., Researcher Perceptions and Choices of Interview Media: The Case of Accounting Research (September 2019). Accounting & Finance, Vol. 59, Issue 3, pp. 1489-1517, 2019, Available at SSRN: https://ssrn.com/abstract=3556094 or http://dx.doi.org/10.1111/acfi.12393

Basil P. Tucker (Contact Author)

University of South Australia ( email )

37-44 North Terrace
Adelaide SA 5000, South Australia 5001
Australia

Lee D. Parker

RMIT University ( email )

124 La Trobe Street
Melbourne 3000
Australia
#61399255542 (Phone)
#61399256524 (Fax)

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