Analysis of social norms of interview-based papers in Brazilian accounting journals from 2010 to 2019.

We aim to analyze the use of interviews in the data gathering process in Brazilian Accounting research. We rely upon Sociology of Knowledge as the theoretical framework. We gathered papers published between 2010 and 2019 in eight scientific journals of Accounting classified as A2, resulting in a sample of 168 papers. To analyze the data, we draw upon Dai, Free and Gendron (2019), who argues that interview-based papers rely upon social norms of the scientific community. Among the results, we highlight the low degree of transparency about the interviewing process. We hope to contribute epistemologically and methodologically to the discussion about accounting qualitative research. The research collaborates with researchers interested in conducting interviews to know the main methodological criteria indicated for the preparation, conduct, and interpretation. [ABSTRACT FROM AUTHOR]