Researcher perceptions and choices of interview media: the case of accounting research

We investigate the strategic process of contextualisation of International Financial Reporting Standards (IFRS) in an economy transitioning from totalitarianism to capitalism -Vietnampaying attention to tensions between actors involved in the process. This study employs the framework suggested by Puxty et al. to analyse the behaviour of actors of the State, Market, and Profession. We find that Market's needs trigger the IFRS contextualisation, which is institutionalised by the state. IFRS-oriented rules undergo 'reality tests' and are tailored to fit the local context. Despite active interactions between the actors, the dominant role of the State results in some tensions.

Section: Methodsmentioning

confidence: 99%

From totalitarianism to capitalism – the case of IFRS adoption in Vietnam

Nguyen

Rahman

2019

“…The sample of responses is representative of interviewees’ descriptions regarding the research questions and they are the richest information that interview‐based research can offer (Tucker and Parker, ). Undoubtedly, the subjectivity of the researcher affected the emergence of the key identity work patterns identified (Gendron and Spira, ).…”

Section: Methodsmentioning

confidence: 99%

The construction of accountant identity in a transitioning economy: the case of Vietnam

Nguyen

2019

This study investigates the complex and multi-faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio-political and economic development. The concept of 'identity work' and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as 'operating principles' that characterise accountants' identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants' negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital). 6 Circular 129/2012/TT-BTC clearly distinguishes practising accountants from practising auditors through its requirements for each qualification. To obtain a practising accountant's certificate, accountants must pass three subjects while obtaining an auditor's certificate (CPA) requires eight subjects.

“…Hence, while there is institutional pressure to publish in the top journals, and those journals mainly use quantitative methodologies, there is no surprise that this has been reflected previously in journals aspiring to increase their performance and recognition as outlets for quality accounting and finance research. The second paper, by Tucker and Parker (2019), helps progress the research methodology on conducting qualitative research interviews. The paper is progressive because it addresses the use of new technologies and the internet when conducting interviews.…”

Section: Methodologicalmentioning

confidence: 99%

Qualitative accounting research: special issue introduction

Dumay

Villiers

2019

This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment and recounts the process followed with this special issue, before introducing the papers published in it. The first paper in the special issue, coauthored by De Villiers, Dumay and Maroun, will be of interest to a large cross-section of accounting researchers, even those with a quantitative bent, because it dispels some myths around qualitative research, and it sets a research agenda that others may pursue.