Literature reviews of qualitative accounting research: challenges and opportunities

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 chart 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.

Looking back to look forward: a systematic review of and research agenda for dynamic managerial capabilities

“…30 articles did not meet these two criteria, of which nine tangentially dealt with DMC and 21 were nonempirical. This search procedure resulted in a final sample of 54 articles, which exceeds the recommended minimum of 30 to 50 articles and is consistent with the average sample size in management reviews (Hiebl 2021(Hiebl , 2023. Figure 2 summarizes the literature search process.…”

Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review

“…An SLR is a broad way of reviewing existing literature pertaining to specific areas to highlight issues unaddressed by previous researchers. A literature review helps (1) explore gaps and point out future avenues, (2) highlight the inadequacy of a theory or framework because of which it is insufficiently used in specific fields, and (3) examine overlooked theories or any other perspectives that misguide the existing literature (Hiebl, 2023). Bibliometric analysis is well-known for exploring and analysing large amounts of data to highlight specific underdeveloped and rarely touched areas in emerging fields (Donthu et al, 2021).…”

Exploring Imam Al-Ghazali's Teachings: The Application of Mashlahah-Mursalah in Balancing Islamic Values and Digital Conduct at the Intersection

“…This method will allow for a detailed analysis of Imam Al-Ghazali's teachings on the manhaj of mashlahah-mursalah and their relevance to the contemporary context of digital Islamic behaviour within three stages; identification, screening, and selection. A qualitative approach is appropriate for this study since it enables an in-depth analysis of Al-Ghazali's works and the identification of themes and patterns related to the study objective (Creswell & Creswell, 2018;Hiebl, 2023;Richards & Hemphill, 2018). Correspondingly, qualitative research designs are often used when exploring complex phenomena, which require an in-depth understanding of the subject matter (Hiebl, 2023;Lundgren et al, 2022).…”