Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’

Writing method sections for qualitative studies in accounting is challenging, partly due to the diverse methodological bases upon which different researchers can draw, partly because of the nature of collecting and analysing qualitative data which is semi-structured at best. Given the space constraints increasingly facing journal articles, this requires a delicate balance between succinct mobilisation of general principles, discussion of how these relate to the situational specifics of field setting, research question and the many skilful practices that make up individual field studies. This is particularly challenging for emerging qualitative scholars who have little direct experience to draw on in striking such a balance. To support them in this challenge we propose the benefits of “instructively selective elaboration” as an approach to writing method sections. We argue that such an approach has the potential to earn a sense of trustworthiness of individual studies, but further to also contribute to field level discussions about situationally and methodologically appropriate choices in qualitative accounting research.