Condie, Jenny - In: Qualitative Research in Accounting & Management 9 (2012) June, pp. 168-193
is to describe the use of a novel interview method, the cognitive interview, in an exploratory field study of management … accounting change where in-depth access was impractical. Design/methodology/approach – The cognitive interview was developed by … information that subjects recall while maintaining or slightly improving accuracy levels. Findings – The cognitive interview was …