Qualitative Accounting Research in the Time of COVID-19 - Changes, Challenges and Opportunities

Pacific Accounting Review, Forthcoming, https://doi.org/10.1108/PAR-09-2020-0176

11 Pages Posted: 5 Apr 2021 Last revised: 6 Apr 2021

See all articles by Matteo Molinari

Matteo Molinari

University of Siena; Luiss Guido Carli University - Department of Business and Management

Charl de Villiers

The University of Auckland

Date Written: April 3, 2021

Abstract

Purpose – COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. This paper discusses the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting.

Design/methodology/approach – This study highlights the opportunities opened up by the way the COVID-19 pandemic is affecting qualitative accounting research, discussing the most common qualitative accounting research methods, practices and techniques used during the different phases of research.

Findings – The COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges, and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term.

Originality/value – This paper is one of the first to focus on the changes, challenges and opportunities for conducting qualitative accounting research in a COVID-19 setting. As such, this paper could be a valuable resource for different types of qualitative accounting researchers, specifically the discussion of ways to deal with the changes and challenges, as well as the opportunities, as summarised in the table.

Keywords: COVID-19, Qualitative accounting research, Research opportunities

JEL Classification: M41

Suggested Citation

Molinari, Matteo and de Villiers, Charl, Qualitative Accounting Research in the Time of COVID-19 - Changes, Challenges and Opportunities (April 3, 2021). Pacific Accounting Review, Forthcoming, https://doi.org/10.1108/PAR-09-2020-0176, Available at SSRN: https://ssrn.com/abstract=3818826 or http://dx.doi.org/10.2139/ssrn.3818826

Matteo Molinari (Contact Author)

University of Siena ( email )

Via Banchi di Sotto, 55
Siena, 53100
Italy

Luiss Guido Carli University - Department of Business and Management ( email )

Viale Pola 12
Rome, 00198
Italy

Charl De Villiers

The University of Auckland ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

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