Diving into Scopus-Indexed Journals: Navigating Qualitative Accounting Research Trends and Methodologies. Vol 12, Issue 2

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.