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The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.

The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.

Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.

The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.

Tracing audience preferences via audience analytics software has become a vital strategy for many news organizations to ensure their competitiveness in media markets. Extant research also confirms the growing presence of these tools in digital news work in recent years across many local and international news media. However, little is understood about the analytics-driven tensions emerging among journalists and media managers. This paper aims to address this gap by drawing on the labor process theory, which critically analyzes labor and workplace transformations under capitalism.

The present study employs an interview-based qualitative methodology to deeply understand the factors at the base of the emerging tensions between news workers and managers brought about by audience metrics tools.

Results show how some perceptions, activities and contextual triggers related to analytics could make relationships between workers and managers problematic. The pressures felt by some journalists stemmed from the way their media managers introduced, interpreted, communicated and applied analytics in the workplace, which were not tied to the quality and learning goals related to journalists’ aspirations. As our evidence suggests, the analytics-induced tensions among news workers were rather an outcome of managerial deficits than of systematic plans to exploit journalists.

By identifying the nature of fundamental analytics-driven tensions in newsrooms, this paper contributes to our understanding of how media managers can embrace more effective approaches toward audience analytics, workforce and organizational performance.

This study draws on the author's experiences building rapport through online chat for data collection for the author's doctoral dissertation. The author contacted ten Korean women via online chat to recruit and faced the most challenging situation; building rapport. As the Millennial generation is known as being tech-savvy or digital natives, the author actively used emoticons (pictorial representations of facial expressions using characters) with potential interviewees and completed ten interviews. Therefore, this paper offers a new qualitative interviewing method in feminist research.

The paper briefly reviews the works of literature on interviewing women on sensitive topics and building rapport before the interview. Then, the author introduced using emoticons to create rapport during the data collection process and how a non-traditional approach positively impacts the interviewer and interviewee before, during and even after the interview.

Women participants' responses and behaviors differed after building a rapport through an online chat. They were willing to share their personal stories and memories with the interviewer even though the interviewer did not ask.

This study provides a stepping stone for developing an account of the new qualitative methodological approach, specifically feminist qualitative research.

Few studies have described how qualitative researchers create a rapport in virtual space, specifically using emoticons. Also, this study suggests a new methodological approach since nonverbal communication in online chat is inevitable when interviewing people in qualitative research.

Various scholars suggest that there is a lack of research on the recruitment in small and medium-sized enterprises (SMEs) and also a scarcity of theoretical basis for the recruitment procedures used by these companies. As the vast majority of studies concentrate on larger organizations, they may not accurately reflect the challenges faced by smaller-sized entities to profoundly and accurately comprehend their recruitment procedures. In addition, the use of technology in recruitment has grown in importance in today’s quickly evolving business environment, particularly in light of the COVID-19 pandemic footprint. This study aims to examine the recruitment procedures used by SMEs and how they have been compelled to adjust to different extents to these technological improvements by the effects of the aforementioned epidemic.

With the aim to investigate the current recruitment practices in SMEs and the extent to which digital technologies are embraced by these companies within human resources (HR) procedures, this research relied on interviews with SMEs representatives. The qualitative methods used provided access to relevant data and insights, as they allowed close interactions with top managers and CEOs of ten companies from various sectors. Thus, the research results draw a vivid and reliable image of the procedures and practices used by small and medium-sized companies to attract, select and retain their staff.

This study’s findings are of increased interest to HR professionals, recruiters and managers in SMEs, who aim to attract and retain the best talent and optimize their recruitment strategies in a rapidly changing business environment, enabled by technological advancements. Effective HR recruitment procedures adapted to the specific needs of small and medium-sized companies can lead to several benefits for the organization, including improved employee selection, reduced turnover and increased organizational productivity.

Although the interviews examined here encompass recruitment techniques from SMEs in a variety of industries, the results’ generalizability is limited by the sample size and geography. Furthermore, the findings’ dependability is dependent on the accuracy of the data provided by the respondents.

This investigation confirms some of the theoretical underpinnings which point to the lack of formalized structures and procedures in the recruitment process in SMEs, which enjoy more flexibility in managing HR processes. In addition, the results reinforce the arguments indicating an adjustment between HR strategies or policies and organizational goals in smaller enterprises which adapt faster to changes in the market. Moreover, it becomes apparent that there is a relationship between the quality of job descriptions and the successful fit in attracting the right candidates for the open positions. Furthermore, digital technologies offer opportunities for expanding the recruiters’ reach to a wider audience and also support the selection stage, thus increasing the chances of finding suitable staff. As the need to shift from traditional recruitment to e-recruitment in SMEs has been highlighted in the literature, the qualitative research revealed that this need was driven on the one hand by the COVID-19 pandemic when these companies successfully adapted and implemented new online methods of recruiting, but also by the lack of skilled labor, leading to the expansion of recruitment to other parts of the country or even to other countries.

With regard to the proportion of men and women used in small and medium-sized companies, there is a clear need to involve and train more women in the predominantly male-dominated industrial and IT sectors. From this point of view, companies tend to devote more interest to integrating communities of women in these industries, as well as in key management positions. Another point of interest that the study highlights is the fact that SMEs have started to get creative with the benefits package they propose to candidates and focus on remote work, hybrid office–home working, or seasonal work to offer future employees a better work–life balance.

The added value of this investigation is filling the gaps in the current literature concerning recruitment procedures currently used by SMEs, the challenges they face and the solutions they advanced to solve them. Furthermore, SMEs often drive innovation and competition in the market and play a crucial role in the supply chain of larger companies, providing them with the goods and services they need to operate and supporting the availability and reliability of products from larger companies. They are often the driving force behind revitalizing local economies and creating new employment opportunities. Consequently, the underlying significance of this study is rooted in the need to modernize and simultaneously improve HR recruitment procedures through the integration of technology and a focus on innovation.

This paper aims to identifying challenges faced by innovation in the public sector of Jordan.

A qualitative method was adopted for achieving the study objective with the undertaking of thematic analysis upon the answers of respondents in relation to the challenges for innovation within the public sector of Jordan. There were 25 semi-structured interviews conducted with organizational development managers, innovation assessors working within the public sector and other experts.

The aspect of the government innovation concept that is most important is the creation of added value, and also that innovation is a process that is individual rather than one that is institutional. Leaders or managers and the employees are considered as primary sources for the innovation in government. On the basis of the analysis of the data within the study, it was concluded that the challenges faced by innovation management within the public sector of Jordan can be considered as being a lack of a culture that is supportive of innovation, a lack of vision for innovation, a lack of institutionalization, a lack of an innovation plan at the national level, a general lack of awareness, the bureaucracy and the rigidity of the organizational structures, the excessive routine, the lack of rewards and incentives, the lack of training, the lack of financial resources and, finally, the silo effect. Several recommendations are provided by the study for improving the reality for government innovation including the building of organizational culture for supporting innovation, the activation of open communication, the development and training of employees and the provision of proper incentives for them.

A conceptual model has been put forward by the study that may be employed in the assessment of challenges faced by managers when seeking to implement innovation management within institutions in the public sector. The study can also benefit both decision makers and practitioners and the makers of public policy within the public administration of Jordan, especially in relation to government innovation through the identification of all the challenges faced by innovation management in Jordanian public sector, and the provision of useful strategies and mechanisms that can help in the mitigation of those challenges and the improvement of innovation management levels in Jordanian government. Further, the study results can act as a catalyst for the issuing of annual innovation reports within the government sector of Jordan.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

This study aims to identify the perception of people in a Portuguese company regarding the main barriers to the effectiveness of the existing performance measurement system (PMS) and whether those perceptions are dependent of people’s hierarchical levels, education levels, work shifts, gender and department.

Primary data was collected through structured interviews (adapted to three levels of interviewees in the company hierarchy) and Likert scale questionnaires. Descriptive statistical analysis of the collected data was performed as well as a chi-square test.

The results provide an insight on the perception of barriers to the PMS effectiveness in the company. After performing interviews and questionnaires it was possible to identify that the main perceived barriers were: poor communication system and issues on target definition, lack of trained resources, employee involvement, indicators understanding and use for improvement.

This study is the starting point to develop actions aiming to eliminate, or at least mitigate, the impact of the barriers on the PMS effectiveness.

PMSs play an essential role in an organization, so it is essential to identify what hinders its effectiveness. This study opens the discussion by diagnosing the company’s perception of the barriers to PMS effectiveness.

Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal information sources such as immigration agents. Drawn from a larger study on the information behavior of immigrants, this paper mainly reports the semi-structured interview findings on the pre-arrival information experiences of Bangladeshi immigrants who used formal information sources with discussion on how that affected their post-arrival settlement into Canada.

The study used a mixed method approach with semi-structured interviews (n = 60) and surveys (n = 205) with participants who arrived in Canada between the years of 1971 and 2017. Data were collected from May 2017 to February 2018.

Although the overall scope of the original study is much larger, this paper features findings on the pre-arrival information experiences derived mainly from an analysis of interview data. This study provides insights into the pre-arrival information experiences of Bangladeshi immigrants consulting formal information sources such as immigration firms, individual immigration consultants and more formal government agencies. The author introduces a new concept of “information crafting” by exploring the negative consequences of selective information sharing by immigration consultants/agents in newcomers' settlements in Canada, primarily positive information about life in Canada, sometimes with exaggeration and falsification. The interview participants shared story after the story of the settlement challenges they faced after arriving in Canada and how the expectations they built through the information received from immigration consultants and government agencies did not match after arrival. This study emphasizes the importance of providing comprehensive information about life in Canada to potential newcomers so that they can make informed decisions even before they apply.

The findings of this study have theoretical and practical implications for policy and research. This study provides insights into the complicated culturally situated pre-arrival information experiences of Bangladeshi immigrants. Moreover, the study findings encourage researchers in various disciplines, including psychology, migration studies and geography, to delve more deeply into newcomers' information experiences using an informational lens to examine the information newcomers receive from diverse sources and their effects on their post-arrival settlement in a new country. The study challenges the general assumptions that formal information sources are always reputable, useful, and comprehensive, and it provides some future directions for research that seeks to understand the culturally situated information behavior of diverse immigrant groups.

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.