Covid-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers.
Charl de Villiers and I discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting.
We show how COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term.
Matteo Molinari is a Lecturer in Accounting at Kent Business School, University of Kent. Previously, he was a Teaching Assistant in Accounting and Management Control at LUISS Guido Carli University, and an Assistant Lecturer in Accounting at the...