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
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: Suggested Citation