Qualitative Research in Accounting & Management

Qualitative research in accounting and management involves exploring and understanding people's experiences, opinions, and behaviors related to financial and organizational activities. Rather than relying on numerical data, it uses interviews, observations, and document analysis to gain deep insights into why and how decisions are made, how teams collaborate, or how organizational culture influences performance. This approach helps uncover complex social and human factors that influence accounting practices and management processes, providing a richer, more comprehensive understanding of organizational dynamics beyond what can be measured statistically.