Purpose

COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting.

Design/methodology/approach

This study highlights the opportunities opened up by the way the COVID-19 pandemic is affecting qualitative accounting research, discussing the most common qualitative accounting research methods, practices and techniques used during the different phases of research.

Findings

The COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term.

Research limitations/implications

This paper could be a valuable resource for qualitative accounting researchers.

Originality/value

This paper is one of the first to focus on the changes, challenges and opportunities for conducting qualitative accounting research in a COVID-19 setting. As such, this paper could be a valuable resource for different types of qualitative accounting researchers, specifically the discussion of ways to deal with the changes and challenges, as well as the opportunities, as summarised in the table.

中文翻译：

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COVID-19 时代的定性会计研究——变化、挑战和机遇

目的

COVID-19 限制严重影响了对定性研究人员使用的传统数据和数据源的访问。本文的目的是讨论 COVID-19 大流行带来的变化，以及在会计领域进行定性研究的相应挑战和机遇。

设计/方法/方法

本研究强调了 COVID-19 大流行对定性会计研究的影响所带来的机会，讨论了在研究的不同阶段使用的最常见的定性会计研究方法、实践和技术。

发现

COVID-19 大流行正在重塑定性会计研究中的一些传统研究方法、实践和技术。特别是，不愿意使用新技术的学术研究人员需要调整他们的研究方法，应对新挑战并利用机会在 COVID-19 环境中进行研究。研究方法、实践和技术的一些变化将长期影响会计研究。

研究限制/影响

这篇论文可能是定性会计研究人员的宝贵资源。

原创性/价值

本文是最早关注在 COVID-19 环境中进行定性会计研究的变化、挑战和机遇的论文之一。因此，本文可以成为不同类型的定性会计研究人员的宝贵资源，特别是讨论应对变化和挑战以及机遇的方法，如表中所述。