Qualitative Research in Accounting

Qualitative research in accounting focuses on understanding the underlying reasons and motivations behind financial behaviors, decisions, and practices, rather than just numerical data. It involves interviews, focus groups, and observations to gather insights from individuals and organizations. This type of research helps uncover perceptions, experiences, and contexts that influence accounting processes, enabling a deeper understanding of issues like ethics, stakeholder perceptions, or the impact of regulations. Ultimately, qualitative research enriches the knowledge of how accounting functions in real-world settings, providing valuable perspectives that complement quantitative data.