Abstract

Purpose:The difference between quantitative and qualitative research in accounting requires different evaluation methods and formats for them. In order to improve the structure of qualitative accounting research, this study has attempted to present a framework for evaluating qualitative accounting articles using thematic analysis and Delphi approaches.

Method:Based on the content analysis of 53 articles related to the research objective, an initial model was prepared. Then, using purposive sampling and obtaining opinions from 8 experts using the Delphi method, the model was modified, and finally, by conducting semi-structured interviews with 7 experts, the components of the framework for evaluating qualitative accounting articles were prepared.

Results: The findings showed that the final framework of the present study, which evaluates the quality of qualitative accounting articles, includes 9 comprehensive themes including title, abstract and keywords, introduction, theoretical foundations, background and hypotheses, methodology and method, findings, discussion and conclusion, references and other matters, 55 organizing themes and 83 basic themes, and the use of the components under study can significantly help improve the quality of the articles.

Conclusion:The findings show that the framework presented for evaluating qualitative articles can be used by authors, reviewers, editors, and other stakeholders and can play an effective role in increasing the quality of accounting qualitative articles. Knowledge enhancement:The framework presented in this study can provide appropriate guidance for compiling and evaluating accounting qualitative research and improve their quality.

Contribution:The framework presented in this study can provide appropriate guidance for developingand evaluating qualitative accounting research and improve its quality.