The field research method as applied to Behavioural Accounting Research: interviews and observation

Interviews and observation are two prominent, important and well-established research methods in the social sciences. In this chapter, we focus on the use of interviews and observation in Behavioural Accounting Research, where they can be particularly effective in providing insights into all aspects of the relationship between accounting and human behaviour. Our objective is to describe the use of interviews and observation, discuss how and why they are useful and to show how they have been (and could be) applied in Behavioural Accounting Research. Our ultimate aim is to promote improved understanding and greater use of interviews and observation in Behavioural Accounting Research broadly conceived.