Focus Group Methods: Using Interactive and Nominal Groups to Explore Emerging Technology-Driven Phenomena in Accounting

International Journal of Accounting Information Systems, Forthcoming

Posted: 9 Nov 2011

See all articles by Steve G. Sutton

Steve G. Sutton

University of Central Florida; NHH Norwegian School of Economics

Vicky Arnold

Norwegian School of Economics (NHH); University of Central Florida

Date Written: October 16, 2011

Abstract

Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in accounting. In this overview of group research methods and their application to studying accounting and information technology phenomena, we focus on the alternative types of focus group methods that may be applied, the applicability of the methods under certain conditions, and the challenges the researcher will face in conducting such research. In examining the methodological challenges facing researchers when using group methods, we demonstrate how these challenges have been addressed in our own research as a way of exemplifying the challenges researchers may face and what compensating strategies researchers might use. Our objective is to highlight when focus groups may be the best method for accounting and information systems researchers and demonstrate how they can be used when they are applicable.

Keywords: focus groups, nominal groups, interactive groups, emerging technologies

JEL Classification: M40, M41

Suggested Citation

Sutton, Steve G. and Sutton, Steve G. and Arnold, Vicky, Focus Group Methods: Using Interactive and Nominal Groups to Explore Emerging Technology-Driven Phenomena in Accounting (October 16, 2011). International Journal of Accounting Information Systems, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1957354

Steve G. Sutton (Contact Author)

University of Central Florida ( email )

4000 Central Florida Blvd
Orlando, FL 32816
United States

NHH Norwegian School of Economics ( email )

Helleveien 30
Bergen, NO-5045
Norway

Vicky Arnold

Norwegian School of Economics (NHH) ( email )

Helleveien 30
Bergen, NO-5045
Norway

University of Central Florida ( email )

University of Central Florida
P.O. Box 161400
Orlando, FL 32816-1400
United States
3217455000 (Phone)
32127 (Fax)

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