Focus Group Methods: Using Interactive And Nominal Groups To Explore Emerging Technology-Driven Phenomena In Accounting And Information Systems

This paper puts forth arguments for why focus group methods should be used more frequently in accounting and information technology research in order to address emerging technology-driven phenomena in accounting. In this overview of focus group methods and their application to studying accounting and information technology phenomena, we focus on what alternative types of focus group methods may be applied, when such methods are applicable, and what methodological challenges the researcher must address. In examining the methodological challenges that face researchers when using these methods, we demonstrate how these challenges have been addressed in our own research as a way of exemplifying the challenges researchers may face and what compensating strategies researchers might use. Our objective is to highlight when focus groups may be the best method for accounting information systems researchers and demonstrate how they can be used when they are applicable. © 2011 Elsevier Inc