Netnography for accounting and accountability research

The chapter introduces netnography, a qualitative research methodology originally developed for Internet-based marketing studies, which has since been adopted across various disciplines, including accounting research. Today, the digital realm—comprising websites, forums, social media, and sharing economy platforms—offers a vast source of data, including reviews, comments, opinions, and user-generated ratings. To navigate this digital landscape and harness its extensive data for meaningful research, an increasing number of scholars are turning to netnography, a methodology that adapts ethnographic tools and principles to the digital environment. The chapter begins by providing a detailed explanation of the netnographic method and process, with considerations on its application in accounting. It then offers an overview of contemporary accounting and accountability studies that have employed netnography, highlighting the various digital contexts and data sources examined. Finally, drawing from the existing literature, the chapter concludes by outlining opportunities for future research using netnography in accounting and accountability.