Literature reviews of qualitative accounting research: challenges and opportunities

Research output: Contribution to journalArticlepeer-review

Abstract

Purpose: This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews. Design/methodology/approach: This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research. Findings: The author charts three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, the author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time. Originality/value: To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.
Original languageEnglish
Pages (from-to)309-336
Number of pages28
JournalQualitative Research in Accounting & Management
Volume20
Issue number3
DOIs
Publication statusPublished - 04 May 2023

Fields of science

  • 502 Economics
  • 502033 Accounting
  • 502006 Controlling
  • 502043 Business consultancy
  • 502044 Business management

JKU Focus areas

  • Digital Transformation
  • Sustainable Development: Responsible Technologies and Management

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