More than a numbers game: qualitative research in accounting

Abstract

Purpose

The purpose of the paper is to outline the development of academic research in the discipline of accounting, paying particular attention to the important contribution made by qualitative research projects.

Design/methodology/approach

Provision of a historical trajectory based on a review of developments in academic journals, the size and breadth of the academic community and other dimensions of the academic discipline of accounting.

Findings

The review indicates that accounting has developed into a pluralist discipline in the UK. Qualitative research features in many sub‐disciplinary areas of accounting.

Practical implications

The paper identifies the sibling discipline of finance as an area where qualitative research has not developed fully. It makes some suggestions and provides some indicators of how qualitative research in the areas of accounting and finance may develop in the future.

Originality/value

The paper provides the only attempt to date to analyse and review developments of qualitative research in accounting.

Citation

Lee, B. and Humphrey, C. (2006), "More than a numbers game: qualitative research in accounting", Management Decision, Vol. 44 No. 2, pp. 180-197. https://doi.org/10.1108/00251740610650184