Reflexivity in Qualitative Accounting Research

Abstract

The substance of qualitative research is reality reconstruction, which is reconstructing the reality of the subjects regarding their social world. The researcher is, in fact, making claims on behalf of the subjects. As such, reflexivity is important in qualitative research. The core concern in the issue of reflexivity deals with representations of the social reality; the types of representations the researcher is involved with and also the relationship between the researcher and the subjects. Scrutiny of our research practises is necessary in order to address such issues. As such, this paper discusses the issue of reflexivity in qualitative accounting research. The role of the theoretical framework and the researchers own values and assumptions, and how it influences the research process are also discussed.

Citation

Nabiha Abdul Khalid, S. (2009), "Reflexivity in Qualitative Accounting Research", Journal of Financial Reporting and Accounting, Vol. 7 No. 2, pp. 81-95. https://doi.org/10.1108/19852510980000005