Prof Dr Christoph Pelger holds the Chair of Accounting and Auditing at the University of Passau. His research focuses on the development and application of standards in the field of accounting and sustainability reporting. Together with Prof Dr Martin Messner, he regularly teaches the VHB ProDok course Qualitative Empirical Accounting Research.

Qualitative research provides deeper insights into social processes. Although accounting is often considered a technical subject, our research shows that accounting and auditing standards and practices are characterised by social dynamics. We use interviews, document analysis and ethnography to help us understand these complex processes.

Despite its substantial potential, young scholars often lack exposure to qualitative research. Compared to the extensive research conducted using quantitative methods, the qualitative perspective remains comparatively under-explored, offering vast opportunities for original contributions. Furthermore, career prospects are promising, as leading accounting journals are increasingly recognising and regularly publishing qualitative studies.

Important or surprising developments in regulation and business practice often inspire my research. They raise questions that can be analysed in depth using qualitative methods. I find it particularly exciting to understand the reasons behind such developments, such as the recent twists and turns in sustainability reporting regulation and standard setting.

I am delighted by the growing recognition of qualitative research in accounting in recent years. The variety of methods available enables us to gain a deeper understanding of accounting from different perspectives, creating real added value in terms of knowledge. 

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