Open AccessUnderstanding Data Collection Methods in Qualitative Research: The Perspective Of Interpretive Accounting Research
Author(s) -
I Gusti Ayu Agung Omika Dewi
Publication year - 2022
Publication title -
journal of tourism economics and policy
Language(s) - English
Resource type - Journals
eISSN - 2807-2839
pISSN - 2775-2283
DOI - 10.38142/jtep.v1i1.105
Subject(s) - data collection , merge (version control) , qualitative research , documentation , perspective (graphical) , accounting research , object (grammar) , computer science , sociology , data science , management science , knowledge management , accounting , social science , information retrieval , engineering , artificial intelligence , business , programming language
In general, in qualitative research there are several methods of data collection, namely documentation, interviews, surveys, focus group discussions, observation, participatory arrangements and qualitative audio-visual material. The aim of this paper discusses about the method of data collection in qualitative research, especially in accounting research interpretive. After going through the literature review process, it can be seen that the quality of data in interpretive accounting research is strongly influenced by the ability of the researcher to carry out its role as a research instrument. Researchers should be able to ' merge' with the object of research so as to choose or combine the data collection method that is appropriate to be able to understand and interpret the research object corresponding subject's perspective or the communities studied in depth according interpretive characteristics.