Synthesis of the results from the methodological literature review
| Authors | Title | Year | Journal | Role of netnography | Data collection method | Used data | Data analysis method | Researcher's engagement |
|---|---|---|---|---|---|---|---|---|
| Alberti C.T.; Morris L. | Online Toxic Communication about the Accounting Academic Job Market | 2024 | AHZ | Complementary | Netnography + Other |
| Iterative qualitative coding | Passive |
| Aleksandrov E.; Bourmistrov A.; Grossi G. | Participatory budgeting as a form of dialogic accounting in Russia: Actors' institutional work and reflexivity trap | 2018 | AAAJ | Complementary | Netnography + Other |
| Interpretive case study analysis | Passive |
| Alharthi A.; Cortese C.; Moerman L.; Tanima F. | Surveillance capitalism in the middle east retail sector | 2022 | CPA | Core | Netnography ONLY |
| Iterative qualitative coding | Active + Passive |
| Al-Htaybat K.; von Alberti-Alhtaybat L. | Enhancing delivery: algorithms supporting performance management in the logistics sector | 2022 | QRAM | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Aung M.; Bahramirad S.; Burga R.; Hayhoe M.-A.; Huang S.; LeBlanc J. | Sense-making Accountability: Netnographic Study of an Online Public Perspective | 2017 | SEAJ | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Begkos C.; Antonopoulou K. | Measuring the unknown: Evaluative practices and performance indicators for digital platforms | 2020 | AAAJ | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Bialecki M.; O'Leary S.; Smith D. | Judgement devices and the evaluation of singularities: The use of performance ratings and narrative information to guide film viewer choice | 2017 | MAR | Complementary | Netnography + Other |
| Iterative qualitative coding | Passive |
| Chapman C.; Chua W.F.; Fiedler T. | Seduction as control: Gamification at Foursquare | 2021 | MAR | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Chelli M.; Himick D. | Constructing housing literacy through financial literacy | 2024 | CPA | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Chelli M.; Himick D. | Infrapolitical resistance to management control in the home workplace | 2026 | AOS | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Detzen D.; Löhlein L. | Valuing soccer players: on the valuation dynamics of an online user community | 2024 | AAAJ | Core | Netnography ONLY |
| Thematic analysis | Passive |
| Finau G.; Scobie M. | Old ways and new means: Indigenous accountings during and beyond the pandemic | 2022 | AAAJ | Core | Netnography ONLY |
| Thematic analysis | Passive + Reflexive |
| Fortin M.; Pimentel E. | Bitcoin: An accounting regime | 2024 | CPA | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Goncharenko G.; Khadaroo I. | Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia | 2020 | CPA | Core | Netnography ONLY |
| Thematic analysis | Passive |
| Goncharenko G. | The accountability of advocacy NGOs: insights from the online community of practice | 2019 | AFOR | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Goncharenko G. | In the spotlight: Rethinking NGO accountability in the #MeToo era | 2023 | CPA | Core | Netnography ONLY |
| Discourse analysis | Passive |
| Guo K.H. | The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field | 2018 | CPA | Core | Netnography ONLY |
| Iterative qualitative coding | Passive + Reflexive |
| Herd K. | “It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020 | 2024 | AAAJ | Core | Netnography ONLY |
| Interpretative analysis | Reflexive |
| Hogarth K.; Lodhia S.; Kaur A.; Stone G. | Social media usage for sustainability reporting: a study of the Top 50 Australian companies | 2025 | MedAR | Core | Netnography ONLY |
| Content analysis + thematic analysis | Passive |
| Hoque Z.; Mai K.; Ozdil E. | Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities | 2021 | JPBAFM | Core | Netnography ONLY |
| Nvivo thematic analysis | Passive |
| Jeacle I.; Carter C. | In TripAdvisor we trust: Rankings, calculative regimes and abstract systems | 2011 | AOS | Core | Netnography ONLY |
| Interpretative analysis | Passive |
| Jeacle I. | Constructing audit society in the virtual world: the case of the online reviewer | 2017 | AAAJ | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| La Torre M.; Di Tullio P.; Tamburro P.; Massaro M.; Rea M.A. | Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation | 2021 | AAAJ | Core | Netnography ONLY |
| Text mining via machine learning tools Iterative qualitative coding | Passive |
| Leoni G.; Parker L.D. | Governance and control of sharing economy platforms: Hosting on Airbnb | 2019 | BAR | Core | Netnography ONLY |
| Iterative qualitative coding | Active + Passive |
| Masiero E.; Leoni G.; Bagnoli C. | Account(share)ability through social media during the COVID-19 emergency: the case of universities | 2023 | MedAR | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| McDaid E.; Free C. | Stories of resistance: The role of online forums in response to Uber's algorithmic management | 2025 | CPA | Complementary | Netnography + Other |
| Nvivo iterative qualitative coding | Passive |
| McDaid E.; Boedker C.; Free C. | Close encounters and the illusion of accountability in the sharing economy | 2019 | AAAJ | Complementary | Netnography + Other |
| Nvivo iterative qualitative coding | Passive |
| Melnyk V.; Iermolenko O.; Cordery C. | Unfolding crowd-based accountability of a charity fund during the war | 2025 | FAM | Complementary | Netnography + Other |
| Thematic analysis | Passive |
| Miley F.; Read A. | Jokes in popular culture: The characterisation of the accountant | 2012 | AAAJ | Core | Netnography ONLY |
| Interpretative analysis | Passive |
| Morinière A.; Georgescu I.; Matilda Bez S. | Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform | 2025 | CPA | Complementary | Netnography + Other |
| Iterative qualitative coding | Passive |
| Nagirikandalage P.; Kooli K.; Binsardi A. | Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy | 2023 | IJAAPE | Complementary | Netnography + Other |
| Nvivo Thematic analysis | Passive |
| Nikidehaghani M.; Mehmet M.; Clarke R.J. | COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community | 2025 | BAR | Core | Netnography ONLY |
| Iterative inductive coding | Passive |
| Polzer T.; Goncharenko G. | The UK COVID-19 app: The failed co-production of a digital public service | 2022 | FAM | Core | Netnography ONLY |
| Iterative inductive coding Discourse analysis | Passive |
| Polzer T.; Öner S. | Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum | 2025 | ABC | Core | Netnography ONLY |
| Nvivo content analysis Gioia method | Passive |
| Samkin G. | Positioning Prem Sikka's academic activism in the third space | 2023 | AAAJ | Complementary | Netnography + Other |
| Content analysis via a machine learning tool Thematic analysis | Passive |
| Scott S.V.; Orlikowski W.J. | Reconfiguring relations of accountability: Materialization of social media in the travel sector | 2012 | AOS | Complementary | Netnography + Other |
| Interpretative analysis | Passive |
| Tomo A. | ‘Angry accountants’: Making sense of professional identity crisis on online communities | 2023 | CPA | Core | Netnography ONLY |
| Iterative qualitative coding | Passive |
| Träskman T. | Smartness and thinking infrastructure: an exploration of a city becoming smart | 2022 | JPBAFM | Complementary | Netnography + Other |
| Iterative abductive coding | Passive + active |
| Van den Bussche P.; Dambrin C. | Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community | 2021 | AAAJ | Complementary | Netnography + Other |
| Iterative qualitative coding Interpretative analysis | Passive |
| Xiang Y. | YouTube and the protocological control of platform organisations | 2022 | QRAM | Complementary | Netnography + Other |
| Interpretative analysis | Passive |
| Yu A. | Accountability as mourning: Accounting for death in the time of COVID-19 | 2021 | AOS | Core | Netnography ONLY |
| Interpretative analysis | Passive and Active |
| Authors | Title | Year | Journal | Role of netnography | Data collection method | Used data | Data analysis method | Researcher's engagement |
|---|---|---|---|---|---|---|---|---|
| Alberti C.T.; Morris L. | Online Toxic Communication about the Accounting Academic Job Market | 2024 | AHZ | Complementary | Netnography + Other | ⋅ Online forum posts and comments ⋅ Survey data | Iterative qualitative coding | Passive |
| Aleksandrov E.; Bourmistrov A.; Grossi G. | Participatory budgeting as a form of dialogic accounting in Russia: Actors' institutional work and reflexivity trap | 2018 | AAAJ | Complementary | Netnography + Other | ⋅ Netnographic observation ⋅ Online documents ⋅ Online videos ⋅ Interviews | Interpretive case study analysis | Passive |
| Alharthi A.; Cortese C.; Moerman L.; Tanima F. | Surveillance capitalism in the middle east retail sector | 2022 | CPA | Core | Netnography ONLY | ⋅ Online documents ⋅ Netnographic direct participation | Iterative qualitative coding | Active + Passive |
| Al-Htaybat K.; von Alberti-Alhtaybat L. | Enhancing delivery: algorithms supporting performance management in the logistics sector | 2022 | QRAM | Core | Netnography ONLY | ⋅ Online reviews ⋅ Online documents ⋅ Netnographic observation | Iterative qualitative coding | Passive |
| Aung M.; | Sense-making Accountability: Netnographic Study of an Online Public Perspective | 2017 | SEAJ | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Social media posts and comments | Iterative qualitative coding | Passive |
| Begkos C.; | Measuring the unknown: Evaluative practices and performance indicators for digital platforms | 2020 | AAAJ | Core | Netnography ONLY | ⋅ Netnographic observation | Iterative qualitative coding | Passive |
| Bialecki M.; | Judgement devices and the evaluation of singularities: The use of performance ratings and narrative information to guide film viewer choice | 2017 | MAR | Complementary | Netnography + Other | ⋅ Netnographic observation ⋅ Interviews | Iterative qualitative coding | Passive |
| Chapman C.; | Seduction as control: Gamification at Foursquare | 2021 | MAR | Core | Netnography ONLY | ⋅ Website contents ⋅ Academic literature | Iterative qualitative coding | Passive |
| Chelli M.; | Constructing housing literacy through financial literacy | 2024 | CPA | Core | Netnography ONLY | ⋅ Online forum posts and comments ⋅ Netnographic observation | Iterative qualitative coding | Passive |
| Chelli M.; | Infrapolitical resistance to management control in the home workplace | 2026 | AOS | Core | Netnography ONLY | ⋅ Online forum posts and comments | Iterative qualitative coding | Passive |
| Detzen D.; | Valuing soccer players: on the valuation dynamics of an online user community | 2024 | AAAJ | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Online forum posts and comments | Thematic analysis | Passive |
| Finau G.; | Old ways and new means: Indigenous accountings during and beyond the pandemic | 2022 | AAAJ | Core | Netnography ONLY | ⋅ Social media posts and comments ⋅ Researcher's notes and reflections | Thematic analysis | Passive + Reflexive |
| Fortin M.; | Bitcoin: An accounting regime | 2024 | CPA | Core | Netnography ONLY | ⋅ Public Emails ⋅ Online documents ⋅ Online forum posts and comments | Iterative qualitative coding | Passive |
| Goncharenko G.; Khadaroo I. | Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia | 2020 | CPA | Core | Netnography ONLY | ⋅ Social media posts and comments ⋅ Newspapers articles ⋅ Regulation ⋅ Organisational website contents ⋅ Press releases | Thematic analysis | Passive |
| Goncharenko G. | The accountability of advocacy NGOs: insights from the online community of practice | 2019 | AFOR | Core | Netnography ONLY | ⋅ Social media posts and comments | Iterative qualitative coding | Passive |
| Goncharenko G. | In the spotlight: Rethinking NGO accountability in the #MeToo era | 2023 | CPA | Core | Netnography ONLY | ⋅ Social media posts and comments ⋅ Newspapers articles ⋅ Podcasts ⋅ Organisational website contents ⋅ Press releases | Discourse analysis | Passive |
| Guo K.H. | The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field | 2018 | CPA | Core | Netnography ONLY | ⋅ Online forum posts and comments ⋅ Netnographic observation | Iterative qualitative coding | Passive + Reflexive |
| Herd K. | “It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020 | 2024 | AAAJ | Core | Netnography ONLY | ⋅ Social media posts and comments | Interpretative analysis | Reflexive |
| Hogarth K.; | Social media usage for sustainability reporting: a study of the Top 50 Australian companies | 2025 | MedAR | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Social media posts and comments | Content analysis + thematic analysis | Passive |
| Hoque Z.; | Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities | 2021 | JPBAFM | Core | Netnography ONLY | ⋅ Organisational website contents ⋅ Online documents | Nvivo thematic analysis | Passive |
| Jeacle I.; | In TripAdvisor we trust: Rankings, calculative regimes and abstract systems | 2011 | AOS | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Website reviews and ratings | Interpretative analysis | Passive |
| Jeacle I. | Constructing audit society in the virtual world: the case of the online reviewer | 2017 | AAAJ | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Website reviews and ratings | Iterative qualitative coding | Passive |
| La Torre M.; | Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation | 2021 | AAAJ | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Social media posts and comments | Text mining via machine learning tools | Passive |
| Leoni G.; | Governance and control of sharing economy platforms: Hosting on Airbnb | 2019 | BAR | Core | Netnography ONLY | ⋅ Organisational website contents ⋅ Netnographic observation ⋅ Netnographic direct participation ⋅ Memebers' check | Iterative qualitative coding | Active + Passive |
| Masiero E.; | Account(share)ability through social media during the COVID-19 emergency: the case of universities | 2023 | MedAR | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Social media posts and comments | Iterative qualitative coding | Passive |
| McDaid E.; | Stories of resistance: The role of online forums in response to Uber's algorithmic management | 2025 | CPA | Complementary | Netnography + Other | ⋅ Online forum posts and comments ⋅ Social media posts and comments ⋅ Netnographic observation ⋅ Interviews | Nvivo iterative qualitative coding | Passive |
| McDaid E.; | Close encounters and the illusion of accountability in the sharing economy | 2019 | AAAJ | Complementary | Netnography + Other | ⋅ Netnographic observation ⋅ Online forum posts and comments ⋅ Interviews | Nvivo iterative qualitative coding | Passive |
| Melnyk V.; | Unfolding crowd-based accountability of a charity fund during the war | 2025 | FAM | Complementary | Netnography + Other | ⋅ Online forum posts and comments ⋅ Online videos ⋅ Interviews | Thematic analysis | Passive |
| Miley F.; | Jokes in popular culture: The characterisation of the accountant | 2012 | AAAJ | Core | Netnography ONLY | ⋅ Online community posts and comments | Interpretative analysis | Passive |
| Morinière A.; | Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform | 2025 | CPA | Complementary | Netnography + Other | ⋅ Online reviews and responses ⋅ Interviews | Iterative qualitative coding | Passive |
| Nagirikandalage P.; | Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy | 2023 | IJAAPE | Complementary | Netnography + Other | ⋅ Social media posts and comments ⋅ Blogs ⋅ Interviews | Nvivo Thematic analysis | Passive |
| Nikidehaghani M.; Mehmet M.; | COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community | 2025 | BAR | Core | Netnography ONLY | ⋅ Netnographic observations ⋅ Social media posts and comments | Iterative inductive coding | Passive |
| Polzer T.; | The UK COVID-19 app: The failed co-production of a digital public service | 2022 | FAM | Core | Netnography ONLY | ⋅ Social media posts and comments | Iterative inductive coding | Passive |
| Polzer T.; | Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum | 2025 | ABC | Core | Netnography ONLY | ⋅ Social media posts and comments | Nvivo content analysis | Passive |
| Samkin G. | Positioning Prem Sikka's academic activism in the third space | 2023 | AAAJ | Complementary | Netnography + Other | ⋅ Newspaper articles ⋅ Social media posts and comments | Content analysis via a machine learning tool | Passive |
| Scott S.V.; | Reconfiguring relations of accountability: Materialization of social media in the travel sector | 2012 | AOS | Complementary | Netnography + Other | ⋅ Online reviews ⋅ Netnographic observation ⋅ Online documents ⋅ Interviews | Interpretative analysis | Passive |
| Tomo A. | ‘Angry accountants’: Making sense of professional identity crisis on online communities | 2023 | CPA | Core | Netnography ONLY | ⋅ Netnographic observations ⋅ Social media posts and comments | Iterative qualitative coding | Passive |
| Träskman T. | Smartness and thinking infrastructure: an exploration of a city becoming smart | 2022 | JPBAFM | Complementary | Netnography + Other | ⋅ Archival organisational documents ⋅ Interviews ⋅ Netnographic observation ⋅ Netnographic direct participation | Iterative abductive coding | Passive + active |
| Van den Bussche P.; Dambrin C. | Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community | 2021 | AAAJ | Complementary | Netnography + Other | ⋅ Online reviews and responses ⋅ Interviews ⋅ Secondary data | Iterative qualitative coding | Passive |
| Xiang Y. | YouTube and the protocological control of platform organisations | 2022 | QRAM | Complementary | Netnography + Other | ⋅ Netnographic observations ⋅ Social media posts and comments ⋅ Online forum posts and comments ⋅ News feeds ⋅ Academic literature | Interpretative analysis | Passive |
| Yu A. | Accountability as mourning: Accounting for death in the time of COVID-19 | 2021 | AOS | Core | Netnography ONLY | ⋅ Netnographic observation ⋅ Social media posts and comments ⋅ Researchers' notes and reflections | Interpretative analysis | Passive and Active |
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.