Potencjał, przydatność i wyzwania związane z wykorzystaniem wywiadów jakościowych do badania zachowań księgowych
The potential, usefulness and challenges of using qualitative interviews to study accountants’ behaviors

Summary/Abstract: Purpose: The aim of this paper is to explore the potential and usefulness of qualitative research in studying accountants’ behaviors, specifically utilizing individual semi-structured interviews and focus group interviews. The paper also indicates challenges to overcome when conducting research using those research techniques. Methodology/approach: The article is based on an analysis of the literature on qualitative research in behavioral accounting, but also on the authors’ experiences of conducting qualitative interviews with members of this professional group. Findings: The advantages of qualitative interviews are pointed out, including an opportunity to observe respondents’ reactions and obtain information related to their attitudes, motivations and needs. Potential challenges were identified relating to interviewing accountants, including those that arise from the researcher’s skills or participant selection process. The proposed areas where interviews could be particularly useful include professional judgments of accountants, their ethical dilemmas, the application of new technologies, or the impact of accounting systems on organizations. Practical implications: The paper encourages researchers to explore accounting behaviors through qualitative interviews (direct implications), especially in the areas mentioned. It inspires them to seek other research topics using these techniques, which, in the long run, may help improve accountants’ qualifications and shape the identity of this professional group (further implications). Originality/value: The article introduces researchers to the benefits and challenges of using qualitative interviews to study accounting behavior. It reveals the limited use of qualitative research in this field to date and points out areas where it may significantly enrich findings about how accountants function professionally.

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