Doing Qualitative Research
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Doing Qualitative Research Yves Gendron, Université Laval 2012 Auditing Section Midyear Conference Savannah January 2012 PowerPoint PPT Presentation


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Doing Qualitative Research Yves Gendron, Université Laval 2012 Auditing Section Midyear Conference Savannah January 2012. OUTLINE. Outlining qualitative research Framing an initial research question Securing access to data Collecting data Analyzing data

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Doing Qualitative Research Yves Gendron, Université Laval 2012 Auditing Section Midyear Conference Savannah January 2012

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Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

Doing Qualitative Research

Yves Gendron, Université Laval

2012 Auditing Section Midyear Conference

Savannah

January 2012


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

OUTLINE

  • Outlining qualitative research

  • Framing an initial research question

  • Securing access to data

  • Collecting data

  • Analyzing data

  • Writing a paper based on qualitative data

  • Elaborating an engaging conclusion

  • Dealing with journals

  • Further reading


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

1. OUTLINING QUALITATIVE RESEARCH

Qualitative research in a few words

“Qualitative research is oriented towards analysing concrete cases in their temporal and local particularity, and starting from people’s expressions and activities in their local contexts.” (p. 13)

(Flick, U. 2002. An Introduction to Qualitative Research. London, U.K.: Sage Publications)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

1. OUTLINING QUALITATIVE RESEARCH

Variety of qualitative research

Qualitative research can be interpretive, critical or positivistic. Before engaging in the “doing” of qualitative research, the researcher should be aware of the different types of qualitative research, and decide which one s/he feels the most comfortable.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

1. OUTLINING QUALITATIVE RESEARCH

Illustrating the variety of qualitative research


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

2. FRAMING AN INITIAL RESEARCH QUESTION

Initial research questions do not necessarily ensue from a detailed review of literature.

Intuition often plays a key role in developing initial research questions.

Flexibility is key. Most often, it is only during data collection and analysis that a more elaborate research question is developed.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

3. SECURING ACCESS TO DATA

  • Is the point of entry an organization(s) or individuals?

    • Considering the richness of data

    • Convincing organizational gatekeepers

  • First contact with target(s) – how to proceed?


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

4. COLLECTING DATA

(emphasis on interviews)

  • Recording?

  • Semi-structured instruments should be used flexibly.

  • Asking for examples and anecdotes to substantiate matters discussed by interviewee.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

5. ANALYZING DATA

Complexity inherent to data analysis

“The challenge is to make sense of massive amounts of data, reduce the volume of information, identify significant patterns, and construct a framework for communicating the essence of what the data reveal. The problem is that […] there are no absolute rules except to do the very best with your full intellect to fairly represent the data and communicate what the data reveal given the purpose of the study.” (p. 371)

(Patton, M.Q. 1990. Qualitative Evaluation and Research Methods (2nd Edition). Newbury Park, CA: Sage Publications)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

5. ANALYZING DATA

  • Coding of data.

  • Identifying themes and patterns.

  • Being creative.

  • Trying to develop progressively a “storyline”.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

6. WRITING A PAPER BASED ON QUALITATIVE DATA

Writing a theorized storyline

“We have found it helpful to imagine our articles as nonfiction short stories. […]. Nonfiction short stories bring together events and efforts so that they cohere, or express some wholeness. Meaningfully connecting these events is the work of a plot, or storyline. […] Applying a narrative perspective to the writing of disciplinary journal articles highlights the importance of crafting a theorized storyline. […] By theorized storylines, we mean the articulation of a plot that relates the field and academic worlds via ‘literature-based’ ideas that cohere with our field engagement.”(pp. 25-26)

(Golden-Biddle, K., & Locke, K. 2007. Composing Qualitative Research (2nd edition). Thousand Oaks, CA: Sage Publications)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

6. WRITING A PAPER BASED ON QUALITATIVE DATA

  • Avoiding being scattered and lacking focus.

  • Establishing the trustworthiness of data and analysis.

  • Incorporating nuances in the analysis.

  • Not removing from the paper the messiness of the field.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

7. ELABORATING AN ENGAGING CONCLUSION

  • The conclusion is one of the most important parts of a qualitative paper.

  • Open up! Reflect on the main implications of the paper. What does the paper tell us in terms of key trends within society?

  • Do not apologize for doing qualitative research!


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

8. DEALING WITH JOURNALS

  • Power is not unidirectional. Good papers have power.

  • Select journal by taking into account, among other things, the notion of “fit”.

  • Be skeptical of the alleged difficulties (as compared with those of quantitative research) involved in realizing and publishing qualitative research.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

8. DEALING WITH JOURNALS

(Merchant, K.A. & Van der Stede, W.A. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting 18: 117-134)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

8. DEALING WITH JOURNALS

Numerator: Field-based management accounting articles;

Denominator: All management accounting articles.

(Merchant, K.A. & Van der Stede, W.A. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting 18: 117-134)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

8. DEALING WITH JOURNALS

Merchant & Van der Stede’s (2006) main conclusions :

“We infer from the above survey of the literature that the pace of conduct and publication of articles using the field research method continued to grow in the last decade. […] Many accounting journals now seem more open to publishing field research papers, and some even explicitly call for field research studies in their statements of editorial policies.” (pp. 119-120)

(Merchant, K.A., & Van der Stede, W.A. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting, 18, 117-134)


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

8. DEALING WITH JOURNALS

  • Interest towards qualitative research is growing in a number of accounting journals:

  • Contemporary Accounting Research. Currently (at least) four Associate Editors are comfortable in assessing qualitative research.

  • Auditing: A Journal of Practice & Theory. Call for Papers: Research Forum on Qualitative Studies in Auditing.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

9. FURTHER READING

BOOKS

  • Golden-Biddle, K. and Locke, K. 2007. Composing qualitative research (2nd edition). Thousand Oaks, California: Sage Publications.

  • Gorden, R.L. 1980. Interviewing: Strategy, techniques, and tactics. Homewood, Illinois: Dorsey Press.

  • Miles, M.B. and Huberman, A.M. 1994. Qualitative data analysis: An expanded sourcebook (2nd edition). Thousand Oaks, CA: Sage Publications.

  • Patton, M.Q. 1990. Qualitative evaluation and research methods (2nd edition). Newbury Park, CA: Sage Publications.


Doing qualitative research yves gendron universit laval 2012 auditing section midyear conference savannah january 2012

9. FURTHER READING

ARTICLES ON QUALITATIVE METHODOLOGY

  • Cooper, D.J., & Morgan, W. 2008. Case study research in accounting. Accounting Horizons, 22 (2), 159-178.

  • Gendron, Y. 2009. Discussion of “The Audit Committee Oversight Process”: Advocating openness in accounting research. Contemporary Accounting Research, 26 (1), 123-134.

  • Haggerty, K.D. 2004. Ethics creep: Governing social science research in the name of ethics. Qualitative Sociology, 27 (4), 391-414.

  • Keating, P.J. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research, 7, 66-86.

  • Merchant, K.A., & Van der Stede, W.A. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting, 18, 117-134.


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