Abstract:
This study reviews the topics and methods commonly employed in qualitative accounting
research published in Scopus-indexed journals. We conducted a systematic literature review with
bibliometric analysis, examining 149 articles from these journals. The study includes both articles and
review papers relevant to qualitative research in business, management, and accounting, all published in
English. Although the Bibliometrix tool can import data from other databases like Web of Science and
PubMed, we chose to focus solely on Scopus to ensure consistency in metadata formatting and because of
its relevance to our study's scope. Our findings reveal that management accounting, auditing, and
various other areas represent a significant portion of the topics and research methods in qualitative
accounting research. The qualitative approaches identified often integrate researchers' field impressions
with social theories, including practice theory and decision-usefulness frameworks, as well as
methodological tools such as literature analysis, meta-synthesis, and structured literature reviews. This
study contributes to the ongoing discussion about specific methods that can encourage researchers to
explore diverse topics in qualitative accounting research. As one of the pioneering reviews in this area, it
provides a solid foundation for researchers looking to navigate this domain.
