Interview-Based Research in Accounting 2000-2014: A Review

Abstract

This article is concerned with the way that interview data is used in accounting research. We tabulate 510 interview-based research articles in major accounting journals published in the 15 year period 2000-2014 and examine patterns in relation to that interview data is may be drawn upon to support research claims. Specifically, we focus on three polemic issues faced by researchers: (1) data sufficiency; (2) the role of quotes; and (3) the content of method sections in research articles. Across this period, we find several trends including an increase in the number of block quotations used in published articles, an increase in the length of method sections and an increased reliance on coding and qualitative software. We offer some general guidance for enhancing the use of interview data in accounting research.