On trying to do oral history in accounting research

A number of studies have emerged calling for the use of more interpretative methods to be employed in accounting research (Collins and Bloom, 1991; Carnegie and Napier, 1996; Hammond and Sikka, 1996; Llewellyn, 1999). It is claimed that oral history as an interpretative method, has enormous potentialities in the accounting field (Hammond and Sikka, 1996). In particular, it is claimed that it can prioritise the marginalised and those previously silenced by providing a platform for the ‘voice’ to be heard through the generation of rich experiences (Kyriacou, 2000). In recent years, an increasing number of studies utilising this methodology have emerged which have provided access to accounting experiences [McKeen and Richardson (1998); Emery et al., (2002); Hammond and Streeter (1994); Matthews and Pirie (2001); Hammond (2002); and Kim (2004)]. Although, oral history is a valuable method which can enrich accounting research, it is however fraught with difficulties, including those of an ethical and practical nature which can seriously affect the eventual outcome of the research (Kim, 2008). The aim of this paper, in part, seeks to explore some of the issues inherent in oral history research through the findings of a research study conducted into the experiences of minority ethnic women in U.K. accounting (Kyriacou, 2000).
Full paper citation: Kyriacou, O. (2009). On trying to do oral history in accounting research, Accountancy Business and the Public Interest, 8(2), pp. 44-64.

An earlier draft of this paper was published as a Middlesex University Working paper (2004).