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. While accounting is often regarded as technical, our research shows that the development of accounting standards and their application and review are characterised by social dynamics. Interviews, document analyses and ethnographies help us to understand these complex processes.

Maintaining a balance between one's own interest in knowledge and the requirements of the scientific community remains challenging. Top journals often lack diversity in terms of methodology and content. Nevertheless, there are niches in which young scholars can establish themselves through their chosen topics and approaches.

Important or surprising developments in regulation and business practice often provide impetus for my research. They raise questions that can be analysed in depth using qualitative methods. I find it particularly exciting to understand why developments take their course, such as the recent emergence of the International Sustainability Standards Board (ISSB).

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

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