This is not an experiment: using vignettes in qualitative accounting research
Abstract
Purpose
The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.
Design/methodology/approach
The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.
Findings
Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.
Originality/value
The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.
Keywords
Acknowledgements
Accepted by Lee Parker. The authors acknowledge with thanks the valuable feedback from Lee Parker and two anonymous reviewers, as well as participants of the research seminar of the Department of Accounting at Monash Business School (2023).
Citation
Wiegmann, L., Conrath-Hargreaves, A., Guo, Z., Hall, M., Kober, R., Pucci, R., Thambar, P.J. and Thiagarajah, T. (2024), "This is not an experiment: using vignettes in qualitative accounting research", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-10-2023-6704
Publisher
:Emerald Publishing Limited
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