Qualitative research on financial accounting – an emerging field

ABSTRACT

Purpose>The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special Issue.Design/methodology/approach>The authors draw on and discuss extant literature and the papers included in the Special Issue to develop our assessment of the current state of the field of qualitative financial accounting research and possible future paths ahead.Findings>The authors observe that qualitative research on financial accounting is still an emerging field with substantial further research potential.Research limitations/implications>The authors outline future potentials for qualitative accounting research.Originality/value>This Editorial contributes to studies on the state of academic research in (financial) accounting.