The Real Life Guide to Accounting Research

The Real Life Guide to Accounting Research

A Behind-The-Scenes View of Using Qualitative Research Methods
2004, Pages 359-372
The Real Life Guide to Accounting Research

Chapter 21 - To Tape or Not to Tape: Reflections on Methods of Data Collection

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A major part of the qualitative research process depends on the collection of large quantities of interview data. The chapter presents some personal insights into this pivotal part of the qualitative research task. Two different modes—one for the audio-tape route to gather data and the other for the manual recording of interview material are dealt with in the chapter. The chapter tries to answer the question “to tape or not to tape” by making use of two different methods. A research topic, resistance to taping, interviewer competence, taping—benefits and drawbacks—and making the decision are discussed in the chapter. The chapter reflects on the entire discussion that may be useful for other researchers as well and provides some important ingredients that need to be considered while deciding to tape or not to tape.

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